CLA-2-84:OT:RR:NC:N1:104
Mr. Gary William McCallum
Wallboarder’s Buddy Tool Company Limited
1221 Bergamot Avenue
Kelowna, British Columbia
V1W 5K5
RE: The tariff classification of a drywall cutter from Canada.
Dear Mr. McCallum:
In your letter dated March 10, 2015, you requested a tariff classification ruling.
The imported item, described as a WallBoarder’s Buddy, is used to cut drywall. The article consists of a T-square with a slidable mounted pivoting two sided cutter head. The cutter head features a blade changing mechanism and blade storage. The drywall itself provides a “base” for the tool to rest on during operation.
The applicable subheading for the WallBoarder’s Buddy will be 8464.90.0120, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Machine tools for working stone, ceramics, concrete, asbestos-cement or like mineral materials or for cold working glass: Other...Other”. The rate of duty will be 2% 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 [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division