CLA-2-82:OT:RR:NC:N1:118
Mr. Robert Gardenier
M.E. Dey & Co. Inc.
700 W. Virginia Street
Suite 300
Milwaukee, WI 53204
RE: The tariff classification of a palette knife from China.
Dear Mr. Gardenier:
In your letter dated December 18, 2015, on behalf of AS&P Distribution/Artist Supplies & Products, you requested a tariff classification ruling.
The imported item is described as a stainless steel palette knife (model number GPPK1). It is 4 inches in length and ½ inch wide. The length includes a handle which will be made of either wood, rubber or plastic. The knife has a rounded end and is not intended to cut. It is used by painters to mix a variety of paint colors. You have stated that after importation, the palette knife will be sold in bulk to art supply stores.
The applicable subheading for the palette knife (model number GPPK1) will be 8205.59.5560, Harmonized Tariff Schedule of the United States (HTSUS), which provides for handtools (including glass cutters) not elsewhere specified or included; blow torches and similar self-contained torches; vises, clamps and the like, other than accessories for and parts of machine tools; anvils; portable forges; hand- or pedal-operated grinding wheels with frameworks; base metal parts thereof: other handtools (including glass cutters) and parts thereof: other: other: of iron or steel: other: other (including parts). The rate of duty will be 5.3% ad valorem.
You suggested classifying the palette knife as a household tool within subheading 8205.51.3060, HTSUS. That classification is incorrect because this item is not designed or marketed as a household tool.
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,
Deborah C. Marinucci
Acting Director
National Commodity Specialist Division