CLA-2-85:OT:RR:NC:N4:410
Mr. David Soyka
Stanley Black & Decker
1000 Stanley Drive
New Britain, CT 06053
RE: The tariff classification of an art and craft kit from China and Vietnam
Dear Mr. Soyka:
In your letter dated September 22, 2021, you requested a tariff classification ruling. Photographs, descriptive literature were submitted.
The subject merchandise is identified as CreateMate Advance Kit (the Kit), which consists of the items listed below. It is stated that all items are packaged together in the plastic bin for retail sale. The hand vacuum is made in Vietnam, and all other items are made in China.
Plastic Storage Bin – Clear plastic box with a carry handle for tool organization.
Pliers – Referred to as Jewelry Kit that has 6 pliers packaged in a case. It is designed for make-your-own jewelry.
Hobby Knives – Referred to as Hobby Knife Kit that consists of two hobby knives, a ruler and detail cutting pater.
Scissors - Referred to as Craft Scissor Set that consists of three pairs of scissors in different sizes for cutting variety of materials.
Heat Gun - Item number HG1300, used for embossing and drying.
Power Rotary Tool, item number BCRT8K35 - 8-volt battery powered tool used for cutting, deburring, stripping, sharpening, engraving, removing rust, sanding, and polishing.
Powered Scissors, item number BCSC115FF - 4-volt battery powered tool used for cutting various materials, e.g., carpet, cardboard, fabric, and vinyl.
Powered Rotary Cutter, item number BCRC115FF - 4-volt battery powered tool used for cutting various materials, e.g., paper, plastic, cardboard, and carpet.
Powered Stapler (upholstery), item number BCN115FF - 4-volt battery powered, handheld stapler with a trigger for dispensing the staples.
Handheld Vacuum - Cordless vacuum with 0.4 L receptacle capacity.
Snake Light – Consists of a flexible shaft with LED lamps on both ends. It is designed to be curled around or draped over various objects for hands-free lighting.
Glue Gun – To be used with glue sticks.
In your ruling request, you refer the Kit as a “set”. For classification purposes, the word “set” has a specific connotation defined in the Explanatory Notes (ENs) to the Harmonized Tariff Schedule of the United States (HTSUS). The ENs constitute the official interpretation of the tariff at the international level. EN X to General Rule of Interpretation (GRI) 3(b) provides: “for the purposes of this Rule, the term "goods put up in sets for retail sale" shall be taken to mean goods which: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of products or articles put together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking (e.g., in boxes or cases or on boards).”
While the Kit meets factors (a) and (c), i.e., there are more than two items classified in different headings of the HTSUS and the kit is packaged for retail sale, we find that the items within the Kit, taken together, lack a defined purpose or meet a particular need. Certain items, e.g., jewelry making kit (pliers), power rotary cutter, upholstery power stapler, etc., do not facilitate a specific activity. Instead, they are not intended to be used together or in conjunction with one another for a single purpose or activity, and they are generic to many applications. As such, the individual items in the kit are classified separately.
The applicable subheading for the Plastic Storage Bin will be 3926.90.9985, HTSUS, which provides for “Other articles of plastics and articles of other materials of headings 3901 to 3914: Other: Other: Other.” The rate of duty is 5.3 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 3926.90.9985, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 3926.90.9985, HTSUS, listed above.
The applicable subheading for the steel Pliers will be 8203.20.6030, HTSUS, which provides for files, rasps, pliers (including cutting pliers), pincers, tweezers, metal cutting shears, pipe cutters, bolt cutters, perforating punches and similar hand tools, and base metal parts thereof: pliers (including cutting pliers), pincers, tweezers and similar tools, and parts thereof: other: other (except parts), pliers. The general rate of duty will be 12¢/doz. + 5.5% ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 8203.20.6030, HTSUS, unless specifically excluded, are subject to an 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 8203.20.6030, HTSUS, listed above.
The applicable subheading for the Hobby Knife Kit will be 8211.93.0060, HTSUS, which provides for “Knives with cutting blades, serrated or not (including pruning knives), other than knives of heading 8208, and blades and other base metal parts thereof: Other: Knives having other than fixed blades: Other (including parts).” The rate of duty is 3 cents each plus 5.4 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 8211.93.0060, HTSUS, unless specifically excluded, are subject to an 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 subheadings 8211.93.0060, HTSUS, listed above.
The applicable subheading for the Craft Scissor Set will be 8213.00.9000, HTSUS, which provides for “Scissors, tailors' shears and similar shears, and blades and other base metal parts thereof: Valued over $1.75/dozen: Other (including parts).” The rate of duty is 3 cents each plus 3 percent ad valorem.
The applicable subheading for the Heat Gun will be 8419.89.9585, HTSUS, which provides for "Machinery, plant or laboratory equipment, whether or not electrically heated (excluding furnaces, ovens and other equipment of heading 8514), for the treatment of materials by a process involving a change of temperature such as heating, cooking, roasting, distilling, rectifying, sterilizing, pasteurizing, steaming, drying, evaporating, vaporizing, condensing or cooling, other than machinery or plant of a kind used for domestic purposes; instantaneous or storage water heaters, nonelectric; parts thereof: Other machinery, plant or equipment: Other: Other: Other: Other: For other materials." The rate of duty will be 4.2 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 8419.89.9585, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.02, in addition to subheading 8419.89.9585, HTSUS, listed above.
The applicable subheading for the Rotary Tool will be 8467.29.0035, 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…Grinders, polishers and sanders: Other: Other”. The rate of duty will be Free.
The applicable subheading for the Powered Scissors will be 8467.29.0085, 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…Electric scissors”. The rate of duty will be Free.
The applicable subheading for the Rotary Cutter and the Powered Stapler will be 8467.29.0090, 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: Other”. The rate of duty will be Free.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheadings 8467.29.0035, 8467.29.0085, and 8467.29.0090, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 8467.29.0035, 8467.29.0085, and 8467.29.0090, HTSUS, listed above.
The applicable subheading for the Handheld Vacuum will be 8508.11.0000, HTSUS, which provides for “Vacuum cleaners, parts thereof: With a self-contained electric motor: Of a power not exceeding 1,500 W and having a dust bag or other receptacle capacity not exceeding 20 l”. The rate of duty will be Free.
The applicable subheading for the Snake Light will be 8513.10.4000, HTSUS, which provides for “Portable electric lamps designed to function by their own source of energy (for example, dry batteries, storage batteries, magnetos): Lamps: Other." The general rate of duty will be 3.5 percent ad valorem.
The applicable subheading for the hot Glue Gun will be 8516.79.0000, HTSUS, which provides for "Electric instantaneous or storage water heaters and immersion heaters; electric space heating apparatus and soil heating apparatus; electrothermic hairdressing apparatus (for example, hair dryers, hair curlers, curling tong heaters) and hand dryers; electric flatirons; other electrothermic appliances of a kind used for domestic purposes; electric heating resistors, other than those of heading 8545; parts thereof: Other electrothermic appliances: Other.” The rate of duty is 2.7 percent.
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, including information on exclusions and their effective dates, 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 Michael Chen at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division