CLA-2-84:OT:RR:NC:1:104
Ms. Patricia Smith
Western Overseas Corp.
4111-K Rose Lake Drive
Charlotte, NC 28217
RE: The tariff classification of a Car Polisher from China
Dear Ms. Smith:
In your letter dated February 19, 2014, on behalf of your client, Carrand Companies Inc., you requested a tariff classification ruling.
You are importing item #94001AS 10” car polisher and item #94000AS 6” car polisher. Item #94000AS 6” car polisher is the same item as the 10” car polisher with the only difference being the size. The two items are designed for polishing, buffing and waxing cars, trucks, SUV’s, RV and boats. The 10” car polisher, item #94001AS, has a pad size of 10 inches and is powered by a 0.65 amp motor with a voltage of 120V – 60Hz and 3600 RPM. The 6” car polisher, item #94000AS, has a pad size of 6 inches and is powered by a 0.4 amp motor with a voltage of 120V – 60Hz and 3500 RPM. Both models have a built in front assist handle that is designed to be held in the hand during use with circular hand polishing motion and contain a self-contained electric motor. Each model comes with 2 bonnets, a foam bonnet and a microfiber bonnet. The kit also includes a foam wax and polish applicator pad and a microfiber buffing pad.
With your request, you submitted a sample of item #94001AS, a 10” car polisher. As per your request, the sample will be returned to your office.
In your letter, you propose classifying the car polishers in subheading 8467.29.0010, 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, and parts thereof: With self-contained electric motor: Other…Grinders, polishers and sanders: Angle grinders, sanders and polishers”. Examination of the sample shows that the polishers under consideration are orbital, not angle, polishers. Thus, classification in subheading 8467.29.0010, HTSUS, would not be appropriate.
The applicable subheading for the car polishers, item #94001AS and item #94000AS, will be 8467.29.0035, HTSUS, which provides for “Tools for working in the hand, pneumatic, hydraulic or with self-contained electric or non electric motor, and parts thereof: With self-contained electric motor: Other…Grinders, polishers and sanders: 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/.
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