CLA-2-82:OT:RR:NC:1:118
Ms. Jackie Benkler
W.J. Benkler, Inc.
1550 E. Higgins Rd, Suite 130
Elk Grove Village, IL 60005
RE: The tariff classification of clay cutting and modeling tools from China.
Dear Ms. Benkler:
In your letter dated February 25, 2010, on behalf of Polyform Products Company, you requested a tariff classification ruling. The samples you have submitted are being returned as requested.
You submitted five samples for review. Each item is packaged for retail sale and is said to be used for model clay projects. Item number ST1557 is described as a Texture Wheel. It includes a plastic handle and four interchangeable plastic wheel heads that are used to add texture and details to clay. You have stated that item number ST1545, called an Etch N’ Pearl, contains three stainless steel skewers. One end of each skewer is pointed and is used to add fine details to clay or can pierce beads. The opposite end of the skewer is concave and is used to create pearl patterns in clay. Item number ST1554 is referred to as Style & Detail Tools. It consists of three double ended tools with stainless steel ball ends used for shaping clay and plastic flexible tip ends used to smooth or blend clay. Item number ST1215, called a Super Slicer, includes four stainless steel blades with one set of detached handles. It is used to slice clay and create a variety of design edges or cuts. Item number ST1563 is referred to as a 5 – In – 1 Clay Tool. This multi-purpose clay tool consists of a handle and five interchangeable heads that include a blade, cone tip shaper, chisel tip shaper, ball end and needle tool. The tool is packaged with a storage compartment for the five heads.
The applicable subheading for item number ST1557 will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem.
The applicable subheading for item numbers ST1545 and ST1554 will be 8205.59.5560, 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; 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: of iron or steel: other: other (including parts). The rate of duty will be 5.3% ad valorem.
The applicable subheading for item numbers ST1215 and ST1563 will be 8466.10.0175, HTSUS, which provides for Parts and accessories suitable for use solely or principally with the machines of headings 8456 to 8465, including work or tool holders, self-opening dieheads, dividing heads and other special attachments for machine tools; tool holders for any type of tool for working in the hand: Tool holders and self-opening dieheads: Other. The rate of duty will be 3.9% ad valorem.
You suggested classifying item number ST1557 (Texture Wheel) in subheading 3924.90.5600, HTSUS. That classification is incorrect because this item is not designed or marketed as a household, hygienic or toilet article.
You suggest classifying item number ST1545 (Etch ‘N Pearl) in subheading 7604.29.3010, HTSUS, which provides for aluminum bars, rods and profiles, of aluminum alloys, bars and rods, having a round cross section, with an outside diameter of less than 10 mm. Stainless steel bars and rods are classified elsewhere in the tariff. In addition, the subject skewers (item number ST1545), whether made of stainless steel or aluminum, do not have a uniform solid cross-section along their whole length and therefore do not meet the definition of bars and rods.
You suggested classifying item numbers ST1554 (Style & Details Tools) in subheading 8205.51.7500, HTSUS. Inasmuch as this item is not a household tool, that classification is incorrect.
You suggested classifying item ST1215 (Super Slicer) in subheading 8205.59.5510, HTSUS. This is a hand tool that consists of handles and four interchangeable stainless steel blades (rigid, flexible, rick rack and wave) for slicing clay and creating edges. Inasmuch as heading 8205 excludes tool holders and interchangeable tools designed for use in hand tools from classification within this heading, classification within heading 8205 would not be appropriate.
You suggested classifying item ST1563 ( 5 – In – 1 Clay Tool) in subheading 8207.30.6062, HTSUS, which provides 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: Tools for pressing, stamping or punching, and parts thereof: Not suitable for cutting metal, and parts thereof…Other tools. The subject set is classified according to the component that imparts its essential character. While the tool heads are essential to the tool's operation, they would not be effective without the handle. It is the universal holder that enables the 5 – In – 1 Clay Tool to function as intended. The holder permits the interchange of the various tool heads. It holds, guides, and assists in the operation of these components when the user is working clay. Thus, the universal holder, classifiable in heading 8466, HTSUS, as a tool holder, imparts the subject set’s essential character.
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/.
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 Kathy Campanelli at (646) 733-3021.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division