CLA-2-82:RR:NC:1:118 K83825
Mr. John Carrier
Central Purchasing, Inc.
3491 Mission Oaks Blvd.
Camarillo, CA 93012
RE: The tariff classification of tools from China.
Dear Mr. Carrier:
In your letter dated February 24, 2004, you requested a tariff classification ruling. The samples that you have submitted will be returned to you as requested.
You have described your samples as follows:
( SKU 3755 Tubing bender - You state that it is made of a solid steel construction for forming small diameter reinforcing bar, heavy gauge wire, copper tubing, steel tubing and cast conduit from 1 degree to 180 degree bends without collapsing the materials. Sizes accepted for bending are ¼”, 5/16” and 3/8” diameters. The overall size of the product is
10-3/4” x 2-3/4” x 3-3/4”.
( SKU 40393 4 piece Tubing bender - It is made of cast aluminum for forming small diameter reinforcing bar, heavy gauge wire, copper tubing, steel tubing and cast conduit from 1 degree to 180 degree bends without collapsing the materials. Sizes accepted for bending are ¼”, 3/8”, ½” and 5/8” diameters.
The applicable subheading for the SKU 3755 Tubing bender and the SKU 40393 4 piece Tubing bender will be 8205.59.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for 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: pipe tools, and parts thereof. The rate of duty will be 7.2% ad valorem.
Consideration was given to classifying your product in subheading 8205.59.5560, HTS, as you have suggested. However, that classification was deemed inappropriate as the product functions as a pipe tool.
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 Kathy Campanelli at 646-733-3021.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division