CLA-2-82:S:N:N3:115 886357
Ms. Jacqueline A. Bonace
Blair Corporation
220 Hickory Street
Warren PA, 16366-0001
RE: The tariff classification of a Versatool from Taiwan.
Dear Ms. Bonace:
In your letter dated May 13, 1993, you requested a tariff
classification ruling. Your submitted sample will be returned to
you as requested.
The subject article, product #1658, is a Handy-Plier
Versatool. It is made of drop forged, heavy gauge steel and has
red vinyl hand grips. It works as a hammer, pliers, wrench, pipe
wrench, wire cutters, and nail puller.
The following synopsis discusses the pertinent rules utilized
in the classification of imported articles. The General Rules for
the Interpretation of the Harmonized System (GRI) govern
classification under the Harmonized Tariff Schedule. According to
GRI 1, the primary consideration in determining whether merchandise
should be classified in a heading should be given to the language
of the heading and any relevant chapter or section notes, and,
providing such headings or notes do not otherwise require,
according to the remaining GRI, taken in order.
Because no heading by itself covers the subject merchandise,
classification must be accomplished by other than GRI 1.
Therefore, reference to a subsequent GRI is necessary.
While GRI 2(a) is not applicable, GRI 2(b) in part directs
that the classification of goods consisting of more than one
material or substance shall be according to the principles of GRI
3. Rule 3 provides in pertinent part:
When, by application of Rule 2(b) or any other reason, goods
are, prima facie, classifiable under two or more headings,
classification shall be effected as follows:
(a) The heading which provides the most specific
description shall be preferred to headings providing a more
general description. However, when two or more
headings each refer to part only of the materials or
substances contained in mixed or composite goods or to part
only of the items in a set put up for retail sale, those
headings are to be regarded as equally specific in relation to
those goods, even if one of them gives a more complete or
precise description of the goods.
(b) Mixtures, composite goods consisting of different
materials or made up of different components, and goods put
up in sets for retail
sale, which cannot be classified by reference to 3(a), shall
be classified as if they consisted of the material or
component which gives them their essential character,
insofar as this criterion is applicable.
The factor which determines essential character will vary as
between different kinds of goods. It may, for example, be
determined by the nature of the material or component, its bulk,
quantity, weight or value, or by the role of a constituent material
in relation to the use of the goods.
The subject article is a composite article that prima facie
appears to be classifiable under more than one heading, each
equally specific. Classification will accordingly be determined on
the basis of that portion of the article which imparts the
essential character. We have concluded that there is no essential
character for this composite article.
Therefore, (c) When goods cannot be classified by reference to
3(a) or 3(b), they shall be classified under the heading which
occurs last in numerical order among those which equally merit
consideration.
In this instance, the headings that merit equal
consideration are 8203 for the pliers, 8204 for the wrenches and
8205 for the hammer. 8205 is the last heading for classification
purposes of your merchandise.
The applicable subheading for the Handy-Plier Versatool will
be 8205.20.3000, Harmonized Tariff Schedule of the United States
(HTS), which provides for hammers and sledge hammers, and parts
thereof: with heads not over 1.5 kg each... The duty rate will be
6.2% ad valorem.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport