CLA-2-84:OT:RR:NC:N1:104
Ms. Shelia Smith
Sungold Abrasives
4 Harbor Park Drive
Port Washington, NY 11050
RE: The tariff classification of a Back Up Pad from China
Dear Ms. Smith:
In your letter dated April 11, 2018 you requested a tariff classification ruling. Submitted representative sample, i.e., a 6” back up pad with (1) a 5/16-24 bolt for attaching to the tool and (2) no holes in the pad, will be returned to you.
The back up pads are designed to be attached to hand held power tools called orbital sanders. These pads are going to be sold as replacement pads since the sanders’ original pads can wear out over time. The pad is attached to the power tool and a sandpaper disc is then attached to the pad either by glue or by using a hook and loop system. The pads come either with a vinyl surface for attaching a sticky disc that glues to the pad or a hook and loop system to attach the discs to the pads. The pads come in various sizes ranging from a 1 inch to an 8 inch pad in order to accommodate the various sizes of the sanding discs. The pads are available in four different confirguations, i.e., a) pads wth no holes, b) pads with one to 100 holes for dust removal from the sanding, c) pads with one hole to apply water through the pad to the area being sanded and d) pads configured to include fittings to fit different brands and models of tools.
The applicable subheading for the Back Up Pads described above for use with pneumatic hand held power tools will be 8467.92.0090, Harmonized Tariff Schedule of the United States (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 Back Up Pads described above for use with hand held power tools with self-contained electric motors will be 8467.99.0190, HTSUS, which provides for “Tools for working in the hand, pneumatic, hydraulic or with self-contained electric or nonelectric motor, and parts thereof: Parts: Other … Other”. 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 the 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 Patricia O’Donnell at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division