CLA-2-84:RR:E:NC:N1:104
Mr. Jeffrey Mark Titus
President
Titus Consulting LLC
161 Maple Shade Road
Middletown, CT 06457
RE: The tariff classification of a rebar joint tying tool set from Japan.
Dear Mr. Titus:
In your letter dated April 3, 2007, you requested a tariff classification ruling.
You describe the item as a rebar joint tying tool (U-Binder). You further state that the tool is hand held and electrically powered by two DC motors contained within the tool. The body of the U-Binder is 65mm wide, 100mm high and 550mm in length. A DC battery is strapped to the user’s waist and connected to the U-Binder with a power cable to give the tool more power. The tool is used on construction sites that use steel-reinforced (rebar) concrete. The function of the tool is to tie-off rebar joints prior to pouring concrete to prevent movement. The tool “jaws” are fitted over crossing rebar and by pressing a button on the tool, wire is wrapped around the joint, twisted and cut.
In a subsequent submission on April 12, 2007, you stated that this tool will be imported packaged as a set ready for retail sale. The entire set (part number TKN1016) will include the U-Binder, two battery packs, a battery charger and a wire bobbin. You also stated that the set will be packaged in a fitted carrying case and no repackaging or assembly will be performed after importation.
General Rule of Interpretation (GRI) 1, Harmonized Tariff Schedule (HTS), states in part that for legal purposes, classification shall be determined according to the terms of the headings and any relevant section or chapter notes and, unless otherwise required, according to the remaining GRIs taken in order. Goods that are, prima facie, classifiable under two or more headings, are classifiable in accordance with GRI 3, HTS. GRI 3(a) states in part that when two or more headings each refer to part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific, even if one heading gives a more precise description of the goods. The rebar tying set consists of at least two different articles that are, prima facie, classifiable in different headings. It consists of articles put up together to carry out a specific activity (i.e., rebar tying). Finally, the articles are put up in a manner suitable for sale directly to users without repacking. Therefore, the set in question is within the term “goods put up in sets for retail sale.” GRI 3(b) states in part that goods put up in sets for retail sale, which cannot be classified by reference to GRI 3(a), are to be classified as if they consisted of the component which gives them their essential character. It is the opinion of this office that the rebar tying tool (U-Binder) imparts the essential character to this set.
The applicable subheading for the rebar tying tool set will be 8467.29.0090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Tools for working in the hand, pneumatic, hydraulic or with self-contained electric or non electric motor, and parts thereof: With self-contained electric motor: Other: Other. The rate of duty will be free.
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 World Wide Web at http://www.usitc.gov/tata/hts/.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Patricia
O’Donnell at 646-733-3011.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division