CLA-2-84:OT:RR:NC:1:104
Mr. Chad C. Schulz
Menard Inc.
5101 Menard Drive
Eau Claire, WI 54703
RE: The tariff classification of Oscillating Tool Accessories from China
Dear Mr. Schulz:
In your letter dated June 14, 2012 you requested a tariff classification ruling.
The imported articles designed for use with hand-held Oscillating Tool are as follows:
1) Rigid Scraper Blade – Menards SKU #2360963. It is made of carbon steel with a sharpened, non-serrated cutting edge. The blade when attached to the Oscillating Tool can remove old vinyl, wood or other floor coverings and cuts carpet. It can also remove paint and other thick coatings.
2) The Sandpaper Backing Pad Attachment – Menards SKU #2360980 is constructed primarily of plastic and foam. The backing pad provides a base for sandpaper sheets to be attached to the Oscillating Tool so it can be used as a power sander. The sand paper sheets are designed specifically for this backing pad and are attached using a hook and loop system. Sandpaper sheets are not included.
3) The Oscillating Tool Saw Blade – Menards SKU #2360961 is made of Bi-Metal construction and primarily constructed of carbon steel. The cutting teeth are made of high speed steel. It is used for cutting wood, plastic or soft metals along with other materials. The circular blade is meant to be used only on the Oscillating Tool.
The applicable subheading for the Rigid Scraper Blade – Menards SKU # 2360963 will be 8207.90.6000, Harmonized Tariff Schedule of the United States (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: Other interchangeable tools, and parts thereof: Other: Other: Not suitable for cutting metal, and parts thereof: For handtools, and parts thereof. The rate of duty will be 4.3% ad valorem.
The applicable subheading for the Sandpaper Backing Pad Attachment – Menards SKU #2360980 will be 8467.92.0090, HTSUS, which provides for Tools for working in the hand, pneumatic, hydraulic or with self-contained electric or nonelectric motor, and parts thereof: Parts: Of pneumatic tools…Other. The rate of duty will be Free.
The applicable subheading for the Oscillating Tool Saw Blade – Menards SKU #2360961 will be 8202.31.0000, HTSUS, which provides Handsaws, and metal parts thereof; blades for saws of all kinds (including slitting, slotting or toothless saw blades), and base metal parts thereof: Circular saw blades (including slitting or slotting saw blades), and parts thereof: With working part of steel. 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/.
Your inquiry does not provide enough information for us to give a classification ruling on the Carbide Grit Semicircle Saw Blade – Menards SKU #2360976 and the Carbide Grit Rasp – Menards SKU #2360965. Your request for a classification ruling should include whether or not the item incorporates any abrasive material. If so, please identify the abrasive material (e.g. emery, corundum, diamond, sand, etc.) and indicate whether it is natural or synthetic. Indicate the form of this abrasive material (e.g. abrasive powder or grain). Indicate whether this abrasive material is coated onto the article, passed on the article by means of glue or other abrasive material, or agglomerated into the body of the article.
If the abrasive is coated onto the article, please identify the material which comprises the article itself (e.g. plastics, metal, wood, paper woven textile, non-woven textile, etc.) and serves as the base for the abrasive, as well as the material which comprises any adhesive. If the abrasive is agglomerated into the body of the article, identify the material which comprises the body of the article (e.g. metal, wood, plastics, etc.), as well as the material which serves as the binder (e.g. plastics, resin, cement, etc.). Please describe the precise manner in which the abrasive material and the body of the article are combined.
Please submit a sample of the Carbide Grit Semicircle Saw Blade – Menards SKU #2360976 and the Carbide Grit Rasp – Menards SKU #2360965.
When this information is available, you may wish to consider resubmission of your request. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you.
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