CLA-2-84:OT:RR:NC:1:104
Ms. Claudia Evans
BDG International, Inc.
840 Tollgate Road
Elgin, IL 60123
RE: The tariff classification of piercing needles and plastic grips from Great Britain and China.
Dear Ms. Evans:
In your letter dated March 26, 2009, on behalf of Body Shock, Inc., you requested a tariff classification ruling.
You have submitted samples of a stainless steel piercing needle and a plastic tube/grip. Both items are used in hand-held tattoo machines. The piercing needle is said to be a single use needle which has been sterilized by ethylene oxide gas and is individually wrapped in blister packaging. During the tattooing process, a piece of jewelry is placed into the end of the needle opposite the point. The skin is then pierced with the point. Once the needle has cleared the skin, the jewelry passes through the needle and is embedded in the skin. The plastic tube acts as a grip for the needle. These disposable grips come in different diameters and the ends come in different configurations depending on the tattoo needle being used. The grips are attached to a tattoo machine and the needles are inserted into the grips.
Additional information on the tattoo machines was provided by you in your emails of April 27, 2009 and April 28, 2009. The machines in which the needles and plastic grips are used are hand-held machines. They operate by means of an internal electric coil. The machine is connected to a separate power supply by means of a clip cord. Hand-held tattoo machines of this type are classified in heading 8467, 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.
The applicable subheading for the piercing needles will be 8207.90.6000, HTSUS, which provides for Interchangeable tools for handtools, whether or not power-operated, or for machine-tools (for example, for pressing, stamping, punching, tapping, threading, drilling, boring, broaching, milling, turning or screwdriving), including dies for drawing or extruding metal, and rock drilling or earth boring tools; base metal parts thereof: Other interchangeable tools, and parts thereof: Other: Other: Not suitable for cutting metal, and parts thereof: For handtools, and parts thereof. The rate of duty will be 4.3 percent ad valorem.
The applicable subheading for the plastic tubes/grips will be 8467.99.0190, HTSUS, which provides for Tools for working in the hand, pneumatic, hydraulic or with self-contained electric or nonelectric motor, and parts thereof: Parts: 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 World Wide Web at http://www.usitc.gov/tata/hts/.
You proposed classifying the piercing needles and the plastic tubes/grips in subheading 8479.90.9496, HTSUS, which provides for Machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter; parts thereof: Parts: Other…Other. However, in order for a component to be classified in subheading 8479.90.9496, HTSUS, the item must be a component of a machine which is itself classified in heading 8479, HTSUS. In this case, both the piercing needles and the plastic tubes/grips are components of hand-held tattoo machines which are classified in heading 8467, HTSUS, not in heading 8479, HTSUS. Thus, the items are precluded from classification in subheading 8479.90.9496, HTSUS. While the plastic tubes/grips are considered parts classifiable in heading 8467, HTSUS, the piercing needles would be excluded from classification in heading 8467, HTSUS, by virtue of Note 1(k) to Section XVI. Said note precludes articles of chapter 82 or 83 from Section XVI.
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 Patricia O’Donnell at (646) 733-3011.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division