CLA-2:RR:CR:GC 967217 IOR
Tariff No.: 8205.59.55; 8205.59.70
Christopher Jakubowsky
Director of Operations
Royal Products
200 Oser Avenue
Hauppauge, NY 11788
RE: Tools with detachable handles
Dear Mr. Jakubowsky:
This is in response to your letter of May 11, 2004, to the CIE/ National Commodity Specialist Division (NCSD) New York, requesting a binding ruling on the classification under the Harmonized Tariff Schedule of the United States (HTSUS), of certain hand tools. The portion of your ruling request which was not responded to in NY K86174, dated June 16, 2004, was referred to this office by the NCSD for reply. Samples were submitted for our examination, and they are being returned to you as requested.
FACTS:
The subject merchandise consists of the following three items:
Part 22021 – Multi-Burr - a hand deburring tool with three interchangeable high speed steel (HSS) deburring blades. The blades can be stored in the handle, and can be changed by depressing the locking button on the handle. With this model, the three deburring blades are the same blade as opposed to three different types of blade. According to the literature, the deburring blades are suitable for use on steel and aluminum.
Part 22410 – Royal Slim Grip Scraper - a scraper tool that comes with one double ended tool blade of HSS which fits into a collet type aluminum handle. A threaded plastic sleeve locks the tool at the collet end of the handle. The tool blade comes with a plastic cover placed over each end. Without the plastic covers, the tool blade fits within the handle for storage. The literature provided with the ruling request describes the item as designed for “deburring in hard-to-reach locations.”
Part 22150 – Countersink Versa/Burr - a hand held countersink tool consisting of one HSS cutting tool ( ¾” countersink), a hexagonal steel shank, threaded on one end for the cutting tool, and a plastic handle with a locking ring so that the shank can be extended from the handle. The assembled tool is approximately 6 1/8” long and can extend to a length of 10”. The cutting tool itself does not fit in the handle for storage, but the shank with the cutting tool attached can be stored in the handle. The literature describes the tool as useful for chamfering deep holes.
Each of the three parts described above are imported in a cardboard box. You request the classification of the foregoing.
ISSUE:
What is the classification of the tools with detachable handles?
LAW AND ANALYSIS:
Merchandise is classifiable under the HTSUS in accordance with the General Rules of Interpretation (GRIs). The systematic detail of the HTSUS is such that most goods are classified by application of GRI 1, that is, according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 may then be applied in order.
The HTSUS provisions under consideration are as follows:
Handtools (including glass cutters) not elsewhere specified or included; blow torches and similar self-contained torches; vises, clamps and the like, other than accessories for and parts of machine tools; anvils; portable forges; hand- or pedal-operated grinding wheels with frameworks; base metal parts thereof:
Other handtools (including glass cutters) and parts thereof:
Other:
Other:
Other:
Of iron or steel:
Other….
Of aluminum….
Other…………..
In understanding the language of the HTSUS, the Harmonized Commodity Description and Coding System Explanatory Notes may be utilized. The Explanatory Notes (ENs), although not dispositive nor legally binding, provide a commentary on the scope of each heading of the HTSUS, and are the official interpretation of the Harmonized System at the international level. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989).
Parts 22410 and 22150 each consist of a tool holder and one detachable steel tool. Part 22021 consists of a tool holder and three detachable steel tools. Under GRI 1, parts 22410, 22150 and 22021 each meet the terms of heading 8205, HTSUS as “handtools…not elsewhere specified or included.” Each of the handtools functions as a single tool, and in the case of part 22021 the detachable tools not in use can be stored in the handle.
We must also determine the subheadings for the items. For purposes of determining the subheading, GRI 6 is applied. GRI 6 provides that “for legal purposes, the classification of goods in the subheadings of a heading shall be determined according to the terms of those subheadings and any related subheading notes and mutatis mutandis, to [rules 1 through 5], on the understanding that only subheadings at the same level are comparable.” For purposes of GRI 6, the relative section, chapter and subchapter notes also apply, unless the context otherwise requires. In this case each handtool consists of the HSS tool portion, and the plastic or aluminum handle.
For parts 22021 and 22150, the HSS tool portion and the plastic handle are each described by different subheadings within heading 8205, HTSUS. The HSS tool portion is described in subheading 8205.59.55, HTSUS, as being “of iron or steel: Other,” and the plastic handle is described in subheading 8205.59.80, HTSUS, as “other.” Because the items are composite goods, we turn to GRI 3 (applied at the subheading level by GRI 6), which states that when goods are prima facie classifiable under two or more (sub)headings, classification shall be effected as follows:
(b) Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a) [by reference to the heading which provides the most specific description], shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable.
Under EN (VII) for Rule 3(b), goods are to be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable. Under EN (VIII) for Rule 3(b), the factor which determines essential character will vary between different kinds of goods. It may, for example, be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods. Recent court decisions on the essential character for GRI 3(b) purposes have looked primarily to the role of the constituent material in relation to the use of the goods. See e.g., Better Home Plastics Corp. v. U.S., 916 F. Supp. 1265 (CIT 1996), aff’d 119 F.3d 969 (Fed. Cir. 1997) (holding the utilitarian role of a shower liner is more important than decorative value of the curtain sold with it); Mita Copystar America, Inc. v. U.S., 966 F. Supp. 1245 (CIT 1997), reh’g denied, 994 F. Supp. 393 (1998).
Customs has previously determined that the essential character of other articles involving a plastic body with a metal working part is determined by the metal working part. HQ 950609, dated January 7, 1992, involved a bottle opener with a plastic handle and a metal ring. Although the bottle opener had a plastic handle, it was described as having a metal working edge and, therefore, was classified as of iron or steel in subheading 8205.51.30, HTSUS. See also NY A89210, dated November 8, 1996, HQ 951605, dated June 1, 1992, and HQ 951881, dated June 26, 1992 (all involving a wheeled pizza cutter made with both metal and plastic components being classified in subheading 8205.51.30, HTSUS.
We believe that the essential character of the multi burr and the countersink versa/burr is the HSS deburring blades in the case of the multi burr, and the HSS countersink cutting tool and steel shank in the case of the countersink. Without the steel portions, the articles would not be able to accomplish their primary roles or functions of deburring and countersinking. Therefore, since the essential character of the handtools, parts 22021 and 22150 is determined by the steel component, the classification of the articles is in subheading 8205.59.55, HTSUS, as “[O]ther handtools (including glass cutters) and parts thereof: Other: Other: Other: Of iron or steel: Other….”
For part 22410, the HSS tool blade, aluminum handle, and plastic sleeve and caps are each described by different subheadings within heading 8205, HTSUS. The HSS tool portion is described in subheading 8205.59.55, HTSUS, as being “of iron or steel: Other,” the aluminum handle is described in subheading 8205.59.70, HTSUS, as “of aluminum,” and the plastic components are described in subheading 8205.59.80, HTSUS, as “other.” Note 7 to Section XV, HTSUS, is applicable to a composite article of aluminum and HSS. Note 7 provides that “articles of base metal…containing two or more base metals are to be treated as articles of the base metal predominating by weight over each of the other metals.” Note 3 to Section XV, HTSUS, includes steel and aluminum in the definition of “base metals.” Note 7 is applicable under GRI 1, at the subheading level. In this case, the aluminum handle weighs more than the HSS tool blade, and the metal portion of the handtool should be treated as that of aluminum. Because the metal portion includes the tool blade, for the reasons stated in the analysis of parts 22021 and 22150, the essential character of the handtool is determined by the metal portions, and the classification of part 22410 is in subheading 8205.59.70, HTSUS as “[O]ther handtools (including glass cutters) and parts thereof: Other: Other: Other: Of aluminum….”
HOLDING:
By application of GRI 1 and 6, parts 22021 and 22150 are classified in subheading 8205.59.5560, HTSUSA, as “Handtools (including glass cutters) not elsewhere specified or included; blow torches and similar self-contained torches; vises, clamps and the like, other than accessories for and parts of machine tools; anvils; portable forges; hand- or pedal-operated grinding wheels with frameworks; base metal parts thereof: Other handtools (including glass cutters) and parts thereof: Other: Other: Other: Of iron or steel: Other…Other (including parts)” with a column one, general duty rate of 5.3%. By application of GRI 1 and 6, part 22410 is classified in subheading 8205.59.7000, HTSUSA, as “Handtools (including glass cutters) not elsewhere specified or included; blow torches and similar self-contained torches; vises, clamps and the like, other than accessories for and parts of machine tools; anvils; portable forges; hand- or pedal-operated grinding wheels with frameworks; base metal parts thereof: Other handtools (including glass cutters) and parts thereof: Other: Other: Other: Of aluminum” with a column one, general duty rate of 1.5¢/kg + 3.5%. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on the internet at www.usitc.gov.
Sincerely,
Myles B. Harmon, Director
Commercial Rulings Division