CLA-2-84:OT:RR:NC:N1:104
Zachary Hill
Trade Compliance Specialist
CP LLC
26677 Agoura Road
Calabasas, CA 91302
RE: The tariff classification of pneumatic air sanders from China.
Dear Mr. Hill:
In your letter dated May 6, 2021, you requested a tariff classification ruling.
The first item under consideration is the Pneumatic Air Sander, SKU 61308. This sander is a 6- inch dual action air sander which has an average air consumption of 4 CFM at 90 PSI and 10,000 orbits per minute. It is sold with a urethane backing pad designed for pressure sensitive adhesive sanding discs of any grit.
The second item under consideration is the Pneumatic Air Sander, SKU 60628. This sander is a 6-inch self-vacuuming orbital palm air sander. The average air consumption is 7 CFM at 90 PSI and 9000 orbits per minute. The urethane backing pad is designed for hook and loop sanding discs of any grit.
Both pneumatic air sanders are advertised and used on metal and wood applications.
In your submission, you inquired if the subject air sanders are “suitable for working metal.” The subheading for pneumatic sanders suitable for working metal is 8467.11.1040, 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: Rotary type (including combined rotary-percussion): Suitable for metal working: Grinders, polishers and sanders.” SKU 61308 and SKU 60628 are for use on metal and wood applications. See Headquarters ruling number HQ 227562 (March 3, 1999) which states: “Subheading 8467.11.10 describes rotary pneumatic tools for working in the hand that are suitable for metal working. An article is “suitable” for a particular use if it is actually, practically and commercially fit for such use. Evidence of sole use or even principal use is not required. There must, however, be evidence of substantial actual use in the particular application described.” We find that as no one component would impart the essential character to the subject pneumatic sanders, the classification would be determined based on the subheading that occurs last in tariff, which would be subheading 8467.11.50., HTSUS. General Rule of Interpretation 6 and 3(c) noted.
The applicable subheading for the Pneumatic Air Sander, SKU 61308 and Pneumatic Air Sander, SKU 60628, as described above, will be 8467.11.5090, HTSUS, which provides for “Tools for working in the hand, pneumatic, hydraulic or with self-contained electric or nonelectric motor, and parts thereof: Pneumatic: Rotary type (including combined rotary-percussion): Other: Other.” The rate of duty will be Free.
Products of China classified under subheading 8467.11.5090, 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., 9903.88.01, in addition to subheading 8467.11.5090, 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