CLA-2-84:OT:RR:NC:1:104
Mr. Paul J. Aquirre
Grizzly Industrial, Inc.
1821 Valencia Street
Bellingham, WA 98229
RE: The tariff classification of a Miter Trimmer from Taiwan
Dear Mr. Aquirre:
In your letter dated February 3, 2014 you requested a tariff classification ruling.
Model G1690 Miter Trimmer is designed as a trimming tool and not as a cutoff saw. It is used on wood fibers and not on plastics or particleboards. The trimmer can trim articles such as picture frames, door frames and molding. The miter trimmer is to be secured to a table or bench top. If it needs to be portable then it should be mounted to a plywood base, then clamp the base to a stable flat surface. The trimmer weighs 35 lbs, 4”max. width for 3/8” wood and a height of 6” inches. It is made of cast iron body with razor sharp, high carbon tool steel blades and a cast iron base. It features two angle presets at 45 degrees and 90 degrees.
The applicable subheading for Model G1690 Miter Trimmer will be 8465.96.0040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Machine tools (including machines for nailing, stapling, glueing or otherwise assembling) for working wood, cork, bone, hard rubber, hard plastics or similar hard materials: Splitting, slicing or paring machines: For woodworking: Other. The rate of duty will be 2.4 percent 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