CLA-2-82:S:N:N1:115 878356
Mr. John Mattson
Norman G. Jensen, Inc.
3050 Metro Drive, Suite 300
Minneapolis, MN 55425
RE: The tariff classification of pliers from Taiwan.
Dear Mr. Mattson:
In your letter dated September 10, 1992, you requested a
tariff classification ruling, on behalf of your client, Fiskars
Mfg. Co., Wausau, WI.
The subject sample is an unfinished needle nose plier and
is one of four types that will be imported. The three additional
pliers include a side cutter, an extra long needle nose plier and
a 45 degree bent tip needle nose plier. All will be imported in
an unfinished condition. Subsequent to importation, the
following processing and finishing operations will be performed
on each of the four unfinished pliers:
1) Injection molding of plastic grips around the metal
tangs
2) Final packaging for store display
Your inquiry suggests classification of the unfinished
pliers as parts of pliers in subheading 8203.20.8000, HTS.
However, Explanatory Note Rule 2 (a) extends the scope of any
heading which refers to a particular article to not only the
complete article but also to incomplete or unfinished articles,
provided that, as presented, it has the essential character of
the complete or finished article. The sample plier meets these
requirements.
The applicable subheading for the pliers will be
8203.20.6030, Harmonized Tariff Schedule of the United States
(HTS), which provides for pliers (including cutting pliers),
pincers, and parts thereof: other: other (except parts)...
pliers. The duty rate will be 12 cents/doz + 5.5% 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