CLA-2-84:S:N:N1:115 873518
Mr. Justin Plunkett
Performance Provin Inc.
P.O. Box 9258
Crystal Lake, Illinois 60014-9258
RE: The tariff classification of tool parts from Taiwan.
Dear Mr. Plunkett:
In your letter dated March 23, 1992, you requested a tariff
classification ruling.
The subject articles are components of industrial pneumatic
linear action tool assemblies. The tools are for drive nails,
staples, and other fasteners. Some typical uses include building
construction, carton closure, furniture manufacturing, containers,
etc. The specific articles that are the subject of this inquiry
are the following:
Item 1: Driver Blade - It is typically 4-7 inches in length.
The blade is found in pneumatic tools and
functions as a contact plate while the tool is being
operated.
Item 2: Rubber Bumper - It functions as an internal bumper
for the piston as the piston moves back and forth
during the operation of the tool.
Item 3: Rubber Cylinder Ring - The ring is essentially an
o-ring for the cylinder.
The classification of merchandise under the HTS is governed
by the General Rules of Interpretation (GRI'S). GRI 1, HTS, states
in part that "for legal purposes, classification shall be
determined according to the terms of the headings and any relative
section or chapter notes...". This Rule applies to your products.
The applicable subheading for the driver blade and the rubber
bumper will be 8467.92.0090, Harmonized Tariff Schedule of the
United States (HTS), which provides for tools for working in the
hand, pneumatic or with self-contained nonelectric motor, and parts
thereof: parts: of pneumatic tools: other. The duty rate will be
2.5% ad valorem.
The applicable subheading for the rubber cylinder ring will
be 4016.93.0000, Harmonized Tariff Schedule of the United States
(HTS), which provides for gaskets, washers and other seals. The
duty rate will be 3.5% ad valorem.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport