CLA-2-82:OT:RR:NC:N1:118
Mr. Long Vu
Walgreen Co.
304 Wilmot Road, MS #3163
Deerfield, IL 60015
RE: The tariff classification of 4-in-1 Multi-Use Tool from China.
Dear Mr. Vu:
In your letter dated June 1, 2020, you requested a tariff classification ruling.
The product, identified by Walgreens Item Code (“WIC”) 999885, is described as a 4-in-1 Multi-Use Tool that includes a keychain hole that can be used to attach to a keyring. The item includes a one-piece multifunctional tool that is flat and made of 99% aluminum with a copper coating. It is approximately 3.5” long, 2” wide, and 1/16” thick. It features a round hole that is approximately 1” in diameter, which provides easy access for an index finger. The tool is designed to help a user avoid direct contact with contaminated surfaces or objects. The multiple uses that can be carried out include: 1) a touch point to touch buttons (e.g., in elevators, on ATM machines); 2) open door handles; 3) hold shopping bags; 4) slit open boxes. The multifunctional tool will be imported blister packed with a retractable keyring/D-ring as a retail set.
The 4-in-1 Multi-Use Tool, WIC 999885, is considered to be "a set put up for retail sale," within the meaning of General Rule of Interpretation (GRI) 3. It is, therefore, classifiable under a single tariff provision. The primary use of this set is imparted by the multifunctional tool. The retractable keyring/D-ring facilitates this task. Consequently, it is the opinion of this office that the multifunctional tool provides this set with the essential character, within the meaning of GRI 3(b).
For the multifunctional tool itself, no individual tool’s function imparts the essential character under GRI 3(b). GRI 3(c) cannot be applied because each tool’s function is not separately provided for under its own heading or subheading. Therefore, the tools’ functions are classifiable under one subheading, which is determined by the metal that predominates by weight (i.e. aluminum).
The applicable subheading for the 4-in-1 Multi-Use Tool, WIC 999885, will be 8205.59.7000, Harmonized Tariff Schedule of the United States (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 aluminum. The rate of duty will be 1.5¢/kg + 3.5% ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 8205.59.7000, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 8205.59.7000, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively.
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 the World Wide Web at https://hts.usitc.gov/current.
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 Anthony Grossi at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division