CLA-2-84:OT:RR:NC:N1:104
Rick Van Arnam Esq.
Barnes, Richardson & Colburn, LLP
100 William Street
New York, NY 10038
RE: The tariff classification of hand-held power tools from Germany.
Dear Mr. Van Arnam:
In your letter dated February 12, 2020, you requested a tariff classification ruling on behalf of your client, Hilti, Inc.
The items under review have been identified as a Universal 6-Ton Crimper and Cutter (item number NUN 54-A), a Cordless Knockout Punch (item umber NPU 100-A), an ACSR and Guy Wire Cutter (item number NCT 25-A), and a Pipe Press Tool (item number NPR 32-A).
The first item is the Universal 6-Ton Crimper and Cutter, which is a battery-powered, hand-held tool. This tool comes with interchangeable crimping and cutting jaws, allowing for its use making electrical compression connections by crimping copper and aluminum conductors, and cutting aluminum connector steel reinforced wire and guy wire.
The second item is the Cordless Knockout Punch, which is a battery-powered, hand-held tool. This tool is used to make holes in metal electrical boxes and other enclosures when doing electrical installations.
The third item is the ACSR and Guy Wire Cutter, which is a battery-powered, hand-held tool. This tool utilizes scissor style cutting blades to cut up to 25 mm diameter aluminum conductor, steel-reinforced wire and up to 11 mm guy wire.
The fourth item is the Pipe Press Tool, which is a battery-powered, hand-held tool. This tool is used to press metal pipes and tubes up to 66.7 mm and plastic pipes and tubes up to 110 mm. The tool uses press technology to crimp pipe and fittings together, without the need to use heat and solder.
In your letter, you suggest the applicable subheading for the four battery-powered, hand-held tools as described above is 8467.89.10, 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: Other tools: Other: Suitable for metal working.” Further, you cite New York Ruling Number N034459 (dated August 27, 2008) to support classification of the battery-powered tools under subheading 8467.89.10, HTSUS, since the instant merchandise consists of a self-contained electric motor and hydraulic mechanisms. We disagree with the proposed classification and find the battery-powered, hand-held tools are not similar or analogous to the product described in NY ruling N034459 and they are more specifically provided for in subheading 8467.29.00, HTSUS, which provides for “Tools for working in the hand, pneumatic, hydraulic or with self-contained electric or nonelectric motor, and parts thereof: With self-contained electric motor: Other.”
The applicable subheading for the Universal 6-Ton Crimper and Cutter (item number NUN 54-A), Cordless Knockout Punch (item umber NPU 100-A), ACSR and Guy Wire Cutter (item number NCT 25-A), and Pipe Press Tool (item number NPR 32-A), will be 8467.29.0090, (HTSUS), which provides for Tools for working in the hand, pneumatic, hydraulic or with self-contained electric or non electric motor, and parts thereof: With self-contained electric motor: 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.
Pursuant to U.S. Note 21 to Subchapter III, Chapter 99, HTSUS, products of Germany classified under subheading 8467.29.0090, HTSUS, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the applicable Chapter 99 subheading, i.e., 9903.89.43, in addition to subheading 8467.29.0090, HTSUS, listed above.
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 trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the website of the Office of the U.S. Trade Representative, which is available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions.
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