CLA-2-82:OT:RR:NC:1:118
Mr. Ray Reel
National Pen Tennessee
342 Shelbyville Mills Road
Shelbyville, TN 37160
RE: The tariff classification of a Multi Tool from China.
Dear Mr. Reel:
In your letter dated March 7, 2014 you requested a tariff classification ruling. The sample you have submitted will be returned.
You have described the submitted sample, SKU #LBP, as a Multi Tool Pen. It includes a pen with a rubber grip, metal knife and metal bottle opener. The items fold out of a plastic housing that is approximately 1 1/8” W x 2 ¾” H x 0.78” D. The housing incorporates a white LED light and metal key ring.
Classification under the Harmonized Tariff Schedule of the United States (HTSUS) is made in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that articles are to be classified by the terms of the headings and relative Section and Chapter Notes. For an article to be classified in a particular heading, the heading must describe the article, and not be excluded therefrom by any legal note. Headquarters Ruling 953015, dated February 24, 1993, ruled that a similar Multi-Use Hand Tool was classified as a knife with other than a fixed blade. The ruling cited Explanatory Note (EN) 82.11, which states Heading 8211 covers "folding knives of all kinds with handles of base metal, wood, horn, plastics, etc. This group includes, inter alia: Pocket knives, pen knives, jack knives, campers' knives, and sports knives (all of these knives may have more than one blade, or be equipped with auxiliary corkscrews, spikes, screwdrivers, scissors, can openers, etc.); pocket knives for pruning, budding, grafting, etc." Therefore, the ruling reasoned, the EN described the Multi-Use Hand Tool and no analysis of the tool's essential character was required because GRI 1 applied.
Accordingly, the applicable subheading for the Multi Tool Pen, SKU #LBP, will be 8211.93.0035, HTSUS, which provides for Knives with cutting blades, serrated or not (including pruning knives), other than knives of heading 8208, and blades and other base metal parts thereof: Other: Knives having other than fixed blades: Pen knives, pocket knives and other knives which have folding blades. The rate of duty will be 3¢ each + 5.4 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 Anthony Grossi at [email protected]
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division