CLA-2-84:OT:RR:NC:N1:104
David Soyka
Manager, Trade Compliance
Stanley Black & Decker
1000 Stanley Drive
New Britain, CT 06053
RE: The tariff classification of hand-held tool attachments from China.
Dear Mr. Soyka:
In your letter dated January 28, 2021, you requested a tariff classification ruling.
The imported articles designed for use with the hand-held 20V Matrix Power Unit are as follows:
The High Pressure Inflator attachment – Black & Decker Item number BDCMTHPI is a high pressure inflator used on various products.
The Shear/Shrubber attachment – Black & Decker Item number BDCMTSS is used for gardening purposes, such as trimming hedges.
The Power File attachment – Black & Decker Item number BDCMTDBS is a belt sander used to remove rust or paint in small spaces.
The High Volume Inflator attachment – Black & Decker Item number BDCMTHVI is used to inflate various products.
The Buffer attachment – Black & Decker Item number BDCMTB is used for buff metal.
The applicable subheading for the Black & Decker Item numbers BDCMTHPI, BDCMTSS, BDCMTDBS, BDCMTHVI, BDCMTB, as described above, will be 8467.99.0190, 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: Parts: Other…Other. The rate of duty will be Free.
Products of China classified under subheading 8467.99.0190, HTSUS, unless specifically excluded, are subject to the 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 8467.99.0190, HTSUS, listed above. See U.S. Note 20 to Subchapter III, Chapter 99, HTSUS.
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 Section 301 trade remedy, 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 Denise Hopkins at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division