CLA-2-84:RR:E:NC:N1:104
Ms. Stacy A. Hallon
Nippon Express USA
P.O. Box 612627
DFW Airport, TX 75261
RE: The tariff classification of a Brushcutter from Japan.
Dear Ms. Hallon:
In your letter dated March 21, 2007, on behalf of Maruyama US Inc., you requested a tariff classification ruling.
The brushcutters you describe (models BC4200H and BCF4200H) are used for landscaping and yard maintenance. You state that the models are gas-powered and designed for cutting brush or trimming. Model BC4200H contains a 1.8 horsepower engine and weighs approximately 17.8lbs. Model BCF4200H also contains a 1.8 horsepower engine and weights approximately 18.8lbs. Both models have a solid steel drive shaft that connects the engine to the cutting blade. The drive shaft is covered in light-weight aluminum and includes a handle that enables the brushcutter to be used as a handheld tool.
In supplemental information submitted to this office on March 27, 2007, you indicate that the brushcutter has 3 main components – the shaft, the engine and the blade. While all three components are shipped together in a one-to-one ratio, the engine is packaged in one box and the shaft and blade in a second box. You state that the brushcutter is packed, shipped and sold for retail sale in the two boxes.
These separately packed components are not a “set” or “kit” for Customs purposes nor do they comprise bulk shipments of inventory parts. Rather, the three components, imported together unassembled, will form one complete brushcutter. The components of each shipment are intended for assembly to each other. All the necessary components for the brushcutter are imported in the same shipment. There are no unassembled components of the brushcutter which are in excess of the number required for the completion of the brushcutter.
Classification of goods in the tariff schedule are governed by the General Rules of Interpretation (GRIs). General Rule of Interpretation 2(a) states “Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as entered, the incomplete or unfinished article has the essential character of the complete or finished article. It shall also include a reference to that article complete or finished (or falling to be classified as complete or finished by virtue of this rule), entered unassembled or disassembled.” Explanatory Note 2(a)(V) to the GRIs goes further by stating that “The second part of Rule 2(a) provides that complete or finished articles presented unassembled or disassembled are to be classified in the same heading as the assembled article. When goods are so presented, it is usually for reasons such as requirements or convenience of packing, handling or transport.”
It is this office’s opinion that the brushcutter components are shipped unassembled for the convenience of “packing, handling or transport.” As stated in HQ 953313/May 10, 1993, “… However, HQ 951511 still requires that the articles to be considered together as an unassembled good are entered in the same importation. Therefore, they do not have to be in the same container, box, crate, kit, etc., but only in the same importation.”
The applicable subheading for the brushcutter will be 8467.89.5030, 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 nonelectric motor, and parts thereof: Other tools: Other: Other: Gasoline powered grass and weed trimmers and brushcutters. 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