CLA-2-82:OT:RR:NC:N1:118
Ms. April J. Collier
Pacific Customs Brokers Inc.
P.O. Box 4505
Blaine, WA 98231-4505
RE: The tariff classification of a Woodworking Joinery Template from Taiwan.
Dear Ms. Collier:
In your letter dated December 14, 2017, on behalf of Leigh Industries Ltd., you requested a tariff classification ruling.
The product under consideration is described as a Woodworking Joinery Template. It is designed to be used with hand-held routers in order to produce specific cuts and patterns in woodworking projects. The template includes the following items:
Molded plastic jig template
Two side-stop assemblies
Two step-over cams with O-rings
Ten pan head wood screws
Guide bushing
Straight router bit
Pin Wrench
User guide
Instructional DVD
All of the items are manufactured and assembled together in Taiwan. You have stated that these articles are imported in a manner suitable for sale directly to users without repackaging.
You proposed classifying the Woodworking Joinery Template as a set in accordance with General Rule of Interpretation (GRI) 3. Furthermore, you believe the molded plastic jig template provides the essential character of the set under GRI 3(b) and the classification of the set should be subheading 3926.90.9996, Harmonized Tariff Schedule of the United States (HTSUS). Our office agrees that the product is a set within the meaning of GRI 3 and can be classified under a single tariff provision. However, in reviewing the provided user guide and component cost breakdown, it is our opinion that the molded plastic jig template does not impart the essential character of the set. The other articles in the set do not provide the essential character either. As essential character cannot be determined, GRI 3(b) is ruled out and GRI 3(c) is then applied. Within the kit, the two primary competing components are the molded plastic jig template and the straight router bit. The other articles in the set do not merit equal consideration. The molded plastic jig template is a product of Chapter 39, and the straight router bit is classified within Chapter 82. Inasmuch as Chapter 39 occurs first in the tariff, your proposed classification under subheading 3926.90.9996, HTSUS, is incorrect.
The applicable subheading for the Woodworking Joinery Template will be 8207.70.3040, HTSUS, which provides for interchangeable tools for handtools, 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 milling, and parts thereof: With cutting part containing by weight over 0.2 percent of chromium, molybdenum, or tungsten or over 0.1 percent of vanadium … Router bits for wood working. 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 https://hts.usitc.gov/current.
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 E. Grossi at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division