CLA-2-82:OT:RR:NC:N1:118
Mr. Sydney H. Mintzer
Mayer Brown LLP
1999 K Street NW
Washington DC 20006
RE: The tariff classification of various wire and cable management products from China
Dear Mr. Mintzer:
In your letter dated October 25, 2018, on behalf of your client, Southwire Company LLC, you requested a tariff classification ruling on various products used by manufacturers and supplies of building wire and utility cable.
The first product, described as a cable jacket ripper tool, is made of steel and 3.75” long. It consists of two metal handles and a concave jaw, which operates similarly to a pincer. The tool is used to grasp and slit through the outer jacket of non-metallic sheathed cable. The tool also includes wire measuring gauge holes incorporated into one of the handles.
You describe the second product as a meter “known as a voltage, continuity, and phase rotation tester”. It is battery-operated and features a single probe AC and DC voltage tester, as well as a phase rotation indicator.
The third product, item number WW550, is identified as a “Mobile Print Table and Work Station”. It is a metal multipurpose floor standing rolling work table. The table is portable, allowing for the movement to and from a jobsite or work area. The “Mobile Print Table and Work Station” includes a rectangular tabletop surface that can be tilted approximately 45 degrees, two horizontal storage shelves, and is moveable by a means of four rubber and metal casters. The table is 54” long, 32” wide, and 42” high.
You describe the fourth product as a “circuit size pulling head”. The submitted literature states that it is a “dual lock pulling system using both a cam lock head and double braided wire…” It is used to secure cable and rope, and to secure cable to conduit.
The fifth product is an indoor/outdoor string of lights. It consists of an electrical extension cord with light sockets at 10-foot intervals. The light sockets accept A23 light bulbs. One end of the extension cord has a 3-prong plug for use with a standard outlet. Please note that this item will be addressed on a separate correspondence from our office.
You suggested classifying the jacket ripper tool within subheading 8205.59.5510 or subheading 8205.59.5560, Harmonized Tariff Schedule of the United States (HTSUS). Heading 8205, HTSUS covers a wide range of hand tools that are not more specifically provided for elsewhere in the HTSUS. However, the jacket ripper tool under consideration is not classifiable in heading 8205, HTSUS, because it is more specifically provided for in another heading of the HTSUS.
The applicable subheading for the jacket ripper tool will be 8203.20.6060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for files, rasps, pliers (including cutting pliers), pincers, tweezers, metal cutting shears, pipe cutters, bolt cutters, perforating punches and similar handtools, and base metal parts thereof: pliers (including cutting pliers), pincers, tweezers and similar tools, and parts thereof: other: other (except parts) other. The rate of duty will be 12¢/doz. + 5.5% ad valorem.
The applicable subheading for the voltage, continuity, and phase rotation tester will be 9030.33.3800, HTSUS, which provides for Other instruments and apparatus, for measuring or checking voltage, current, resistance or power. Other, without a recording device: Other. The rate of duty will be 0.4 percent ad valorem.
Consideration was given to classifying the “Mobile Print Table and Work Station” in heading 8716, Harmonized Tariff Schedule of the United States (HTSUS), as you suggested. However, heading 8716 provides for non-propelled vehicles designed for transport of goods or persons. The main function of the table appears to be storing and conducting print work. As a result, classification of the “Mobile Print Table and Work Station” in heading 8716 is precluded.
The Explanatory Notes (ENs) to the Harmonized Tariff Schedule of the United States (HTSUS) constitute the official interpretation of the tariff at the international level. EN VIII to General Rule of Interpretation (GRI) 3(b) provides: “the factor which determines essential character will vary as between different kinds of goods. It may, for example, be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods.” When the essential character of a composite good can be determined, the whole product is classified as if it consisted only of the material or component that imparts the essential character to the composite good.
The structure and frame of the “Mobile Print Table and Work Station” is provided by the metal. The rubber and metal casters allow the table to be mobile. The two shelving units are secondary when compared to the functionality and surface area of the table top. The table top allows for the placement of writing materials along with a work surface for documents, and therefore is an article of furniture. The components together meet a particular need, providing a portable flat writing and work surface. This office finds that the essential character of the multipurpose table is imparted by the tabletop.
The applicable subheading for the “Mobile Print Table and Work Station” will be 9403.20.0080, HTSUS, which provides for “Other furniture and parts thereof: Other metal furniture: Other: Counters, lockers, racks, display cases, shelves, partitions and similar fixtures.” The rate of duty will be free.
Effective July 6, 2018, the Office of the United States Trade Representative (USTR) imposed an additional tariff on certain products of China classified in the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(b), HTSUS. The USTR imposed additional tariffs, effective August 23, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(d), HTSUS. Subsequently, the USTR imposed further tariffs, effective September 24, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(f) and U.S. Note 20(g), HTSUS. For additional information, please see the relevant Federal Register notices dated June 20, 2018 (83 F.R. 28710), August 16, 2018 (83 F.R. 40823), and September 21, 2018 (83 F.R. 47974). Products of China that are provided for in subheading 9903.88.01, 9903.88.02, 9903.88.03, or 9903.88.04 and classified in one of the subheadings enumerated in U.S. Note 20(b), U.S. Note 20(d), U.S. Note 20(f) or U.S. Note 20(g) to subchapter III shall continue to be subject to antidumping, countervailing, or other duties, fees and charges that apply to such products, as well as to those imposed by the aforementioned Chapter 99 subheadings.
Products of China classified under subheading 9030.33.3800, HTSUS, unless specifically excluded, are subject to the additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.01, in addition to subheading 9030.33.3800, HTSUS, listed above.
Products of China classified under subheadings 8203.20.60 and 9403.20.0080, HTSUS, unless specifically excluded, are subject to the additional 10 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheadings 8203.20.60 and 9403.20.0080, HTSUS, listed above.
The tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Notice cited above and the applicable Chapter 99 subheading.
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.
Your inquiry does not provide enough information for us to give a classification ruling on the circuit size pulling head. Your request for a classification ruling should include the following:
Sample of this product in its imported condition.
Operator’s manual.
Is this product used in conjunction with another tool? Please explain.
How is this product powered (e.g. manually, electrically, hydraulically, etc.)?
When this information is available, you may wish to consider resubmission of your request. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you.
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