CLA-2-84:OT:RR:NC:N1:104
Sheila Smith
Import Manager
Sungold Abrasives
4 Harbor Park Drive
Port Washington, NY 11050
RE: The tariff classification of a pneumatic sander kit from China.
Dear Ms. Smith:
In your letter dated January 7, 2020, you requested a tariff classification ruling.
The item under consideration, the Karebac 99516 Straight Line Sander, is imported packaged for retail sale in a plastic blow mold case, which is fitted for all of the components in the set. Nothing will be added to the set subsequent to importation. Item 99516 consists of (1) a handheld pneumatic sander; (2) 16 shaped blocks covered with hook and loop; (3) four intermediate plastic attachments; (4) a quick connect fitting; and (5) a plastic blow mold case.
The Karebac 99516 Straight Line Sander (a) consists of at least two different articles which are, prima facie, classifiable in different headings [pneumatic handheld sander, quick connect, plastic case, and attachments]; (b) consists of products or articles put together to meet a particular need or carry out a specific activity [sanding objects]; and (c) are put up in a manner suitable for sale directly to end users without repacking; therefore, the Karebac 99516 Straight Line Sander will be considered a set for customs purposes. Sets are classified according to the component, or components taken together, which can be regarded as conferring on the set as a whole its essential character. In this case, the pneumatic handheld sander imparts the essential character.
Accordingly, the applicable subheading for the Karebac 99516 Straight Line Sander will be 8467.19.5090, 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: Pneumatic: Other: Other … Other. The rate of duty will be Free.
Products of China classified under subheading 8467.19.5090, 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., 9903.88.03, in addition to subheading 8467.19.5090, HTSUS, listed above. See U.S. Note 20 to Subchapter III, Chapter 99, HTSUS.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the Section 301 trade remedy, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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 Denise Hopkins at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division