CLA-2-82:OT:RR:NC:N1:118
Ms. Sandra Hewines
Northern Wide Plank Flooring Inc.
5930 Lloydtown/Auora Rd.
Schomberg L0G1T0
Canada
RE: The tariff classification of an adhesive spreader from Germany.
Dear Ms. Hewines:
In your letter dated September 14, 2018 you requested a tariff classification ruling.
The merchandise under consideration, article number 262303600, is identified as an adhesive spreader. This handheld trowel consists of a wooden handle and a steel working edge. You have stated that it is used to spread adhesive on the ground when installing flooring.
You suggested classifying the adhesive spreader within subheading 8205.59.1000, 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: pipe tools, and parts thereof. The adhesive spreader does not perform any type of work on pipe. Therefore, this classification is incorrect.
The applicable subheading for the adhesive spreader, article number 262303600, will be 8205.59.5510, 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 or water-jet cutting machines; 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: Other: Edged handtools: Other. The rate of duty will be 5.3 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 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 Anthony E. Grossi at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division