CLA-2-84:OT:RR:NC:N:1:405
Mr. Victor Popovics
Ultimate Washer Incorporated
711 Commerce Way # 1
Jupiter, Florida 33458
RE: The tariff classification of an Industrial Sand Blast Kit from China.
Dear Mr. Popovics:
In your letter dated September 16, 2014, you requested a tariff classification ruling.
The merchandise under consideration is referred to as an Industrial Sand Blast Kit (Sku 85-400-002). The kit includes the following:
Stainless Steel Sand Blast Head
Aluminum Sand Valve
Stainless Steel Nozzle Holder Retainer Bolt
Tungsten Carbide Nozzle & Body
Rubber Gasket
Aluminum Sand Probe
¾” Brass Hose Barb
¾” Aluminum Hose Clamp
¾” x 25’ Clear PVC Nylon Braid Hose
Stainless Steel Nozzle Holder
These items are imported and sold to users in a cardboard box. The kit is readily assembled and is designed to be attached to power washers. It is stated that the Industrial Sand Blast Kit is used in a wide variety of surface preparations.
The items included in the Industrial Sand Blast Kit are imported in a single retail package that contains articles that are classifiable under different headings of the tariff. The Explanatory Notes represent the official interpretation of the Harmonized Tariff Schedule at the international level. GRI 3 applies when goods are put up for sale collectively and are classifiable under two or more headings of the tariff. GRI 3(b) covers goods put up in sets for retail sale. Explanatory Note X to GRI 3(b) defines "goods put up in sets for retail sale". Such goods: (a) consist of at least two different articles that are classifiable in different headings, (b) consist of products put up together to meet a particular need or carry out a specific activity, and (c) are put up in a manner suitable for sale directly to users without repacking. The subject articles in the Industrial Sand Blast Kit, in our opinion, meet the criteria for sets as the terms are defined in the cited Explanatory Notes. For the purposes of the HTS, the merchandise constitutes a set. Having determined that the items constitute a set for tariff classification purposes, we must decide the essential character. According to the Explanatory Notes to GRI 3(b), essential character may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of the constituent material in relation to the use of the goods. In this case, the head imparts the essential character to the Industrial Sand Blast Kit.
The applicable subheading for the Industrial Sand Blast Kit (Sku 85-400-002) will be 8424.90.9040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Mechanical appliances (whether or not hand operated) for projecting, dispersing or spraying liquids or powders…,parts thereof : …Parts: Other: Of steam and similar jet projecting machines”. 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 information as to the method of manufacture (e.g., extruded, cast, etc.) or the exact chemistry of the aluminum (i.e., Aluminum Association Series Designation number) for the aluminum sand valve, aluminum sand probe and aluminum hose clamp. Depending upon their specifications, these articles may be subject to antidumping duties and/or countervailing duties. Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs and Border Protection. You can contact them at http://www.trade.gov/ia/ (click on “Contact Us”). For your information, you can view a list of current AD/CVD cases at the United States International Trade Commission website at http://www.usitc.gov (click on “Antidumping and countervailing duty investigations”), and you can search AD/CVD deposit and liquidation messages using the AD/CVD Search tool at http://addcvd.cbp.gov/.
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 [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division