CLA-2-82:OT:RR:NC:1:104
Ms. Traci Blackmon-Bhagat
Harbor Freight Tools
26541 Agoura Road
Calabasas, CA 91305
RE: The tariff classification of a 2” Rigid Scraper Blade from China
Dear Ms. Blackmon-Bhagat:
In your letter dated August 26, 2013, you requested a tariff classification ruling. A sample was submitted with your letter and will be returned to you.
The “2” Rigid Scraper Blade”, Item Number 68915, is designed for use with hand-held oscillating tools. It is made of high carbon steel with a sharpened, non-serrated cutting edge. The Scraper Blade when attached to an oscillating tool is said to be used to remove caulk, paint, adhesive residue, carpet, glue, tape, and under-coatings. The Scraper Blade’s universal arbor is designed to fit Chicago Electric, Bosch, Craftsman, Dremel, Fein and Rockwell tools. The Scraper Blade also features spring steel for maximum flexibility.
You suggested that Item Number 68915 be classified in subheading 8208.90.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Knives and cutting blades, for machines or for mechanical appliances, and base metal parts thereof: Other: Other (including parts)”. Item Number 68915, referred to as a “blade”, does not meet the parameters set forth for “blades” in HQ ruling 076933 dated October 31, 1985. Said ruling states, in part, that “Not all items described as blades or knives are classifiable as such for tariff purposes… cutters do not fall within the common meaning of knife or blade (a device used to cut by slicing, shearing or chopping.)”. The Scraper Blade does not slice, shear or chop. Thus, classification in subheading 8208.90.6000, HTSUS, would not be appropriate.
The applicable subheading for the 2” Rigid Scraper Blade, Item Number 68915, will be 8207.90.6000, HTSUS, which provides for “Interchangeable tools for hand tools, 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% ad valorem.
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 Patricia O’Donnell at (646) 733-3011.
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division