CLA-2-82:OT:RR:NC:1:104
Ms. Lisa Girvin
General Parts, Inc./Carquest
CQ Sourcing, Inc.
4721 Hargrove Road
Raleigh, NC 27591
RE: The tariff classification of chisels from Hong Kong
Dear Ms. Girvin:
In your letter dated May 4, 2012, you requested a tariff classification ruling.
The chisels are made to fit all hand held pneumatic air hammers for muffler and pipe removal. You state that the heat treated carbon steel chisels contain by weight over 0.2 percent of chromium. The chisels in question are as follows:
Item #2550PV – Heat Treated Chisel Set containing one each of the following chisels –
#2552PV, #2555PV, $2556PV and #2557PV.
Item #2551PV – Chisel, Bushing Remover
Item #2552PV – Chisel, Muffler Cutter
Item #2553PV – Chisel, Tailpipe Cutter
Item #2554PV – Chisel, Rivet Cutter
Item #2555PV – Chisel, Panel Cutter
Item #2556PV – Chisel, 3/4” Blade
Item #2557PV – Chisel, Tapered Punch
Item #2558PV – Chisel, Straight Punch
Item #2559PV – Chisel, Claw Ripper
You propose that the chisels be classified under subheading 8467.19.5090, 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: Pneumatic: Other: Other … Other”. As the language to this subheading clearly states, this subheading provides only for the pneumatic tool itself. In this instance, the goods in question are the interchangeable tools used in the pneumatic hammer. They do not make up a pneumatic hammer on their own. Interchangeable tools for handtools, whether or not power-operated, are specifically provided for in heading 8207, HTSUS. By virtue of Note 1(k) to Section XVI, articles of chapter 82 or 83 are not covered in Section XVI. Thus, classification in heading 8467, HTSUS, is precluded.
The applicable subheading for Item #2557PV – Chisel, Tapered Punch and Item #2558PV – Chisel, Straight Punch will be 8207.30.3020, HTSUS, which provides for “Interchangeable tools for hand tools, 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 pressing, stamping or punching, and parts thereof: Suitable for cutting metal, and parts thereof…Tools. The rate of duty will be 5.7 percent ad valorem.
The applicable subheading for Item #2551PV – Chisel, Bushing Remover, Item #2552PV – Chisel, Muffler Cutter, Item #2553PV – Chisel, Tailpipe Cutter, Item #2554PV – Chisel, Rivet Cutter, Item #2555PV – Chisel, Panel Cutter, Item #2556PV – Chisel, 3/4” Blade and Item #2559PV – Chisel, Claw Ripper will be 8207.90.3085, HTSUS, which provides for “Interchangeable tools for handtools, whether or not power-operated, …: Other interchangeable tools, and parts thereof: Other: Cutting tools with cutting part containing by weight over 0.2 percent of chromium, molybdenum, or tungsten or over 0.1 percent of vanadium…Other. The rate of duty will be 5 percent ad valorem.
With regard to Item #2550PV – Heat Treated Chisel Set which is marketed as a “set”, the four chisels are imported packaged together for retail sale. No components will be added subsequent to importation. In view of these facts, consideration was given to General Rule of Interpretation 3(b) (“GRI 3(b)”). Explanatory Note X to GRI 3(b) provides that for the purpose of this rule, the term “goods put up in sets for retail sale” shall be taken to mean goods which:
(a) consist of at least two different articles, which are, prima facie, classifiable in
different headings. (b) consist of products or articles put up together to meet a specific activity; and (c) are put up in a manner suitable for sale directly to users without repackaging (e.g. in boxes or cases or on boards).
General Rule of Interpretation (“GRI”) 1, HTSUS, states in part that for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes. Goods that are, prima facie, classifiable under two or more headings, are classifiable in accordance with GRI 3, HTSUS. GRI 3(a) states in part that when two or more headings each refer to part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific, even if one heading gives a more precise description of the good.
The instant chisel set consists of at least two different articles, i.e., a punch chisel and cutter chisels, that are, prima facie, classifiable in different subheadings. The set consists of articles put up together to carry out a specific activity (i.e., muffler and pipe removal). Finally, the chisels are put up in a manner suitable for sale directly to users without repacking. Therefore, the set in question is within the term "goods put up in sets for retail sale." GRI 3(b) states in part that goods put up in sets for retail sale, which cannot be classified by reference to 3(a), are to be classified as if they consisted of the component which gives them their essential character. Inasmuch as no essential character can be determined, GRI 3(b) does not apply. GRI 3(c) says that, if neither GRI 3(a) nor GRI 3(b) applies, merchandise shall be classified in the heading which occurs last in numerical order among those equally meriting consideration. After reviewing your submission, this office is of the opinion that the punch chisel and the cutter chisels merit equal consideration. In this case, both the punch chisel and the cutter chisels fall under the same heading, i.e., heading 8207, HTSUS. As stated above, the punch chisel is classified in subheading 8207.30.3020, HTSUS. The cutter chisels are classified in subheading 8207.90.3085.
GRI 6 states in part that merchandise is to be classified at the subheading level according to the chapter notes and GRIs. Applying GRI 3(b) at the subheading level, again neither the punch chisel nor the cutter chisels can be said to impart the essential character to the set. By application of GRI 3(c), Item #2550PV – Heat Treated Chisel Set is classified in the subheading which occurs last in numerical order.
The applicable subheading for Item #2550PV – Heat Treated Chisel Set will be 8207.90.3085, HTSUS, which provides for “Interchangeable tools for handtools, whether or not power-operated, …: Other interchangeable tools, and parts thereof: Other: Cutting tools with cutting part containing by weight over 0.2 percent of chromium, molybdenum, or tungsten or over 0.1 percent of vanadium…Other. The rate of duty will be 5 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/.
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,
Thomas J. Russo
Director
National Commodity Specialist Division