CLA-2 OT:RR:CTF:EMAIN H309089 DSR
Mr. Gang He
SHLA Group, Inc.
615 Hawaii Avenue
Torrance, CA 90503
RE: Modification of NY N266261 and revocation of NY N266749; Tariff classification of wooden paint mixing sticks with and without measurement markings, and a wooden yardstick
Dear Mr. He:
This letter is in reference to a request submitted on behalf of SHLA Group, Inc., to reconsider New York Ruling Letters (“NY”) N266261 (July 21, 2015) and NY N266749 (July 22, 2015). NY N266261 pertains to the classification under the Harmonized Tariff Schedule of the United States (“HTSUS”) of wooden paint mixing sticks with and without measurement markings. NY N266749 pertains to the HTSUS classification of an article identified as a one-yard wooden stick (Item LYS-3). Each article is imported from China.
Both rulings classified the above articles under subheading 4417.00.80, HTSUS, which provides for “Tools, tool bodies, tool handles, broom or brush bodies and handles, of wood; boot or shoe lasts and trees, of wood: Other.” We have reviewed the tariff classification of the articles and have determined that the cited rulings are in error. Therefore, NY N266261 is modified, and NY N266749 is revoked, for the reasons set forth in this ruling.
Pursuant to section 625(c)(1), Tariff Act of 1930 (19 U.S.C. §1625(c)(1)), as amended by section 623 of Title VI, notice proposing to modify NY N266261 and revoke NY N266749 was published on July 6, 2022, in Vol. 56, No. 26 of the Customs Bulletin. No comments were received in response to the notice.
FACTS:
In NY N266261, the subject articles are described as follows:
Item HDYS-3 is a one-yard wooden stick. The yard stick is used as a ruler for measurement. The wooden yard stick will be imported with the “The Home Depot” company logo imprinted on it. The yard stick will be sold exclusively to The Home Depot. Additional information submitted with the reconsideration request shows that item HDYS-3 is also imprinted with measurement markings along its length.
Item PS1 is a paint wooden mixing stick for one gallon paint. The mixing stick has a 7-inch ruler printed on one side for the user to estimate how much paint is left in the can. The mixing stick will be imported with the “The Home Depot” company logo and the wording: “Don’t forget to pick up your painting supplies: paint brush, paint roller, paint roller cover, paint tray, tape, drop cloth, rag, stir sticks, paint kits, and the letters FSC® as well as FSC® A000519.”
Item PS-5 is a paint wooden mixing stick for five-gallon paint. The mixing stick has a 15-inch ruler printed on one side for the user to estimate how much paint is left in the can. The Home Depot company logo and the wording: “Don’t forget to pick up your painting supplies: paint brush, paint roller, paint roller cover, paint tray, tape, drop cloth, rag, stir sticks, paint kits, and the letters FSC® as well as FSC® A000519.”(
In NY N266749, the article is described as follows:
Item # LYS-3 is a one yard wooden stick. The yard stick is used as a ruler for measurement. The wooden yard stick will be imported with the Lowe’s company logo imprinted on it. The yard stick will be sold exclusively to Lowe’s Inc.
Additional information submitted with the reconsideration request shows that Item LYS-3 is also imprinted with measurement markings along its length and is useful for “gardening,” but does not indicate how the item would be used for gardening.
ISSUE:
Whether the articles described above are classified in heading 4417, HTSUS, as tools of wood, or in heading 9017, HTSUS, as instruments for use in the hand for measuring length.
LAW AND ANALYSIS:
Merchandise imported into the United States is classified under the HTSUS. Tariff classification is governed by the principles set forth in the General Rules of Interpretation (“GRIs”) and, in the absence of special language or context which requires otherwise, by the Additional U.S. Rules of Interpretation (“AUSR”). The GRIs and the AUSR are part of the HTSUS and are considered statutory provisions of law for all purposes.
GRI 1 requires that classification be determined first according to the terms of the headings of the tariff schedule and any relative section or chapter notes and, unless otherwise required, according to the remaining GRIs taken in order. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the heading 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:
4417 Tools, tool bodies, tool handles, broom or brush bodies and handles, of wood; boot or shoe lasts and trees, of wood:
* * *
4417.00.80 Other.
* * *
9017 Drawing, marking-out or mathematical calculating instruments (for
example, drafting machines, pantographs, protractors, drawing sets, slide
rules, disc calculators); instruments for measuring length, for use in the
hand (for example, measuring rods and tapes, micrometers, calipers), not
specified or included elsewhere in this chapter; parts and accessories
thereof:
* * *
9017.80.00 Other instruments.
In addition, in interpreting the HTSUS, the Explanatory Notes (ENs) of the Harmonized Commodity Description and Coding System may be utilized. The ENs, although not dispositive or legally binding, provide a commentary on the scope of each heading, and are generally indicative of the proper interpretation of the HTSUS. See T.D. 89-80, 54 Fed. Reg. 35127 (August 23, 1989).
Note 1(m) to Chapter 44, HTSUS, excludes goods of Section XVIII from Chapter 44, HTSUS (Section XVIII, HTSUS, contains Chapter 90, HTSUS). As such, if the subject articles are within the scope of heading 9017, HTSUS, they are precluded from classification in heading 4417, HTSUS.
Heading 9017, HTSUS, refers to “instruments for measuring length, for use in the hand (for example, measuring rods and tapes, micrometers, calipers), not
specified or included elsewhere in this chapter.” As EN 90.17 (D) explains:
These instruments are capable of indicating the length, i.e., linear dimensions, of the object to be measured, for example a line drawn or imaginary (straight or curved) on the object. The instruments are therefore capable of measuring dimensions such as diameters, depths, thicknesses and heights which are indicated as a unit of length (e.g., millimeters). These instruments must also have characteristics (size, weight, etc.) which enable them to be held in the hand to carry out the measurement.
Items HDYS-3, PS-1 and PS-5 at issue in NY N266261 and Item LYS-3 at issue in NY N266749 are imprinted with markings that enable a user of the items to perform the act of measuring as required by heading 9017, HTSUS. In short, they are rulers that measure, and are therefore prima facie classifiable under heading 9017, HTSUS, as instruments for measuring length and for use in the hand. That these articles can also be used to stir paint does not cause them to fall outside the scope of heading 9017, HTSUS. Consequently, they are precluded from classification in heading 4417, HTSUS, by operation of Note 1(m) to Chapter 44.
HOLDING:
By application of GRIs 1 and 6, the items designated as HDYS-3, PS-1, PS-5 and LYS-3 are classified in heading 9017, HTSUS, specifically in subheading 9017.80.00, HTSUS, which provides for “Drawing, marking-out or mathematical calculating instruments (for example, drafting machines, pantographs, protractors, drawing sets, slide rules, disc calculators); instruments for measuring length, for use in the hand (for example, measuring rods and tapes, micrometers, calipers), not specified or included elsewhere in this chapter; parts and accessories thereof: Other instruments.” The column one, general rate of duty is 5.3% ad valorem.
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 at www.usitc.gov.
Pursuant to U.S. Note 20(f) to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 9017.80.00, HTSUS, unless specifically excluded, are subject to an additional 25% percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 9017.80.00, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions
and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
EFFECT ON OTHER RULINGS:
NY N266261 (July 21, 2015) is hereby modified and NY N266749 (July 22, 2015) is hereby revoked.
In accordance with 19 U.S.C. 1625(c), this ruling will become effective 60 days after its publication in the Customs Bulletin.
Sincerely,
Gregory Connor, Acting Director
Commercial and Trade Facilitation Division