CLA-2-90:OT:RR:E:NC:N1:105
Mr. Paul Aguirre
Grizzly Industrial, Inc.
1821 Valencia Street
Bellingham, WA 98229
RE: The tariff classification of a Woodworking Tools from India
Dear Mr. Aguirre:
In your letter dated October 10, 2007, you requested a tariff classification ruling. No sample was provided. You did provide a color picture.
Packed in a wooden box for retail sale, there will be a Smoothing Plane, a Block Plane, a Try Square, a Marking Gauge, and a Bevel Gauge.
The plane gradually reduces the thickness of a piece of wood while the other items are used to mark the wood to indicate where it should be cut, normally by a saw.
This import does not consist of products or articles put up together to meet a particular need or carry out a specific activity as indicated by Harmonized System Explanatory Note X-b to General Rule of Interpretation 3. See, for example, New York Ruling Letters N013282-105, 7-23-07, and L89257-113, 2-27-05.
You propose classification for the Marking Gauge in HTSUS 9017.80.0000, as “other” instruments for measuring length for use in the hand.
However, as in www.woodworkersjournal.com/articles/markingtools.cfm:
“Marking Gauge-
The marking gauge has a steel spur sharpened like the point of a pencil. The spur incises a line by parting the fibers of the wood. It’s a perfect shape for working with the grain but totally unsuitable for working across the grain because it tears the fibers…”
The block on the shaft ensures that the incised line will be a consistent distance from the edge of the piece of wood.
Per HS EN B to 9017, “Marking out consists in marking construction lines, etc., on the surface of a part to be machined, sawn, etc.”
The applicable subheading for the Try Square, Marking Gauge, and Bevel Gauge will be 9017.20.8080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “other” drawing or marking out instruments. The rate of duty will be 4.6 percent ad valorem.
Regarding the two planes, we are returning your request for a ruling, and any related samples, exhibits, etc. We need additional information in order to issue a ruling. Please submit the information described below:
What is the percent by weight of chromium, molybdenum, tungsten and vanadium of their cutting edges? This is necessary for classification beyond the six-digit 8205.30.
If you decide to resubmit your request, please include all of the material that we have returned to you and mail your request to U.S. Customs and Border Protection, Customs Information Exchange, 10th Floor, One Penn Plaza, New York, NY 10119, attn: Binding Rulings Section. If your request was submitted electronically and the information required does not involve sending a sample, you can re-submit your request and the additional information electronically.
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 planes, per se, contact National Import Specialist K. Campanelli at 646-733-3021. If you have any other questions regarding the ruling, contact National Import Specialist J. Sheridan at 646-733-3012.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division