CLA-2-82:RR:NC:1:104 L89649
Ms. Geralyn Fortin
ETB Corporation
16E International Dr.
East Granby, CT 06026
RE: The tariff classification of a screw removal kit from China
Dear Ms. Fortin:
In your letter dated December 27, 2005 on behalf of Devon Precision Industries, Inc. you requested a tariff classification ruling.
The Mastercraft GraBIT Damaged-screw Remover kit comes with two bits, one size for small screws and one for large screws. Examination of the submitted sample shows that the bits along with a plastic carrying/storage case and a cardboard information sheet are sealed between two pieces of rigid plastic. This blister packaging forms a container for the merchandise sealed within. The package will be sold at retail in this condition.
Each screw removal double-ended bit features a burnisher on one end and a remover on the other end. The reusable bit is made of hardened steel. The bit is used to remove screws which have stripped out screw heads. The bit fits onto any standard hand held driver and can also be used with quick-change chucks. In order to remove a damaged screw, the burnisher end is used first to cut a cone shaped depression in the screw. In operation, the burnisher works as a reamer. The burnisher is a multi-edged, fluted cutting tool. Once the depression has been formed, the bit is reversed so that the remover end can be used. The end of the remover is threaded. As pressure is applied, the screw will begin to emerge for easy extraction.
General Rule of Interpretation (GRI) 1, Harmonized Tariff Schedule of the United States (HTSUS), 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, HTSUS.
GRI 6 provides that, for legal purposes, the classification of goods in the subheadings of a heading shall be determined according to the terms of those subheadings and any related subheading notes and, mutatis mutandis, to the above rules, on the understanding that only subheadings at the same level are comparable. GRI 6 incorporates GRIs 1 through 5 in classifying goods at the subheading level.
The bit is described by different subheadings within heading 8207, HTSUS. Accordingly, GRI 3 is applied at the subheading level by virtue of GRI 6. GRI 3(b) states, in part, that goods 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. The factor which determines essential character will vary between different kinds of goods. It may, for example, be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods. Neither the burnisher end nor the remover end can be said to give the bit its essential character. Without both portions, the bit would not be able to accomplish its purpose of screw removal. Under GRI 3(c) when there is no essential character, the item will be classified under the item which appears last in numerical order among those items which equally merit consideration.
The burnisher end and the remover end merit equal consideration. In this instance, it is necessary to resort to subheadings (at the same level) which merit equal consideration. The burnisher end is described in subheading 8207.60.0035, HTSUS, which provides for interchangeable tools for handtools, whether or not power-operated, or for machine-tools (for example, for pressing, stamping, punching, tapping, threading, drilling, boring, broaching, milling, turning or screwdriving), including dies for drawing or extruding metal, and rock drilling or earth boring tools; base metal parts thereof: tools for boring or broaching, and parts thereof ... Reamers, except gun reamers. The remover end is described in subheading 8207.90.6000, HTSUS, which provides for interchangeable tools for handtools, whether or not power-operated, or for machine-tools …; Other interchangeable tools, and parts thereof: Other: Other: Not suitable for cutting metal, and parts thereof: For handtools, and parts thereof. Thus, in choosing the last subheading in numerical order among those meriting equal consideration, the applicable subheading for the Mastercraft GraBIT Damaged-screw Remover kit will be 8207.90.6000, HTSUS. The rate of duty will be 4.3 percent 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 on World Wide Web at http://www.usitc.gov/tata/hts/.
In your letter, you state that the goods are manufactured in China. There is no mention of China on the bits or the cardboard information sheet. The visible marking on the bits themselves reads “Mastercraft #2” and “Mastercraft #3”. The reverse of the cardboard information sheet contained within the blister packaging reads as follows:
IMPORTED BY/IMPORTÉ PAR
MASTERCRAFT CANADA TORONTO, CANADA M4S 2B8
Section 134.11 of the Customs Regulations (19 C.F.R. 134.11) provides in part:
Unless excepted by law...every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit, in such a manner as to indicate to an ultimate purchaser in the U.S. the English name of the country of origin of the article, at the time of importation into the Customs territory of the U.S.
As noted above, the sample you submitted is not properly marked with the country of origin. Therefore, if imported as is, the sample submitted would not meet the country of origin marking requirements of 19 U.S.C. §1304. Sample will be retained by this office.
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