CLA-2-82:OT:RR:NC:N1:118
Stacey L. Singer
Epona
6 Carmel Way
San Anselmo, CA 94960
RE: The tariff classification of a Boot Hoof Pick from China
Dear Ms. Singer:
In your letter dated May 31, 2022, you requested a tariff classification ruling.
The item is identified as a Boot Hoof Pick. It is used for cleaning and removing dirt, debris and rocks from horses’ hooves. It is made of a plastic handle, which is in the shape of a boot, and a steel pick. You have stated that the dimensions of the Boot Hoof Pick are approximately 3.25 inches for the boot part and 2.25 inches for the steel pick. The total height of the Boot Hoof Pick is 5.5 inches. The width is approximately 3/4 inch.
The applicable subheading for the Boot Hoof Pick will be 8205.59.5510, HTSUS, which provides for Handtools (including glass cutters) not elsewhere specified or included; blow torches and similar self-contained torches; vises, clamps and the like, other than accessories for and parts of machine tools or water-jet cutting machines; anvils; portable forges; hand- or pedal-operated grinding wheels with frameworks; base metal parts thereof: Other handtools (including glass cutters) and parts thereof: Other: Other: Other: Edged handtools: Other. The general rate of duty will be 5.3 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 8205.59.5510, 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 8205.59.5510, 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, 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 Anthony E. Grossi at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division