8207.40 - Tools for tapping or threading, and parts thereof:

HTS Code 8207.40 specifically encompasses tools designed for the processes of tapping and threading, as well as their constituent parts. These tools are essential for creating internal (taps) or external (dies) screw threads on various materials, typically metals. This classification is distinct from its siblings, such as rock drilling or earth boring tools (8207.10) or tools for pressing, stamping, or punching (8207.30), by its exclusive focus on thread formation. Similarly, it differentiates itself from dies for drawing or extruding metal (8207.20), which are used for shaping material through tensile forces rather than thread creation.

The subcategories within 8207.40 are further delineated based on the composition of their cutting elements. Specifically, 8207.40.30.00 applies to tapping or threading tools where the cutting part contains a significant concentration of certain alloying elements, namely over 0.2 percent by weight of chromium, molybdenum, or tungsten, or over 0.1 percent of vanadium. This indicates a focus on enhanced durability and performance in demanding applications. The residual category, 8207.40.60.00, covers all other tapping and threading tools and parts thereof that do not meet the specific alloying criteria of the preceding subheading.