CLA-2-84:OT:RR:NC:N1:104
Catherine Spencer
Compliance Manager
Freight Expediters
6920 Engle Road, Suite II
Middleburg Heights, OH 44130
RE: The tariff classification of an extruder gun from Italy.
Dear Ms. Spencer:
In your letter dated April 1, 2021, you requested a tariff classification ruling on behalf of your client, Technical Rubber Co. Inc.
The Extruder Gun, item number 260-671NB-CP, is a mechanical device that heats rubber material which is then extruded through a nozzle. It consists of a pneumatic drive and includes five different sized tips. The gun is used to make section repairs on commercial truck tires and off the road tires. The gun is imported without the electrical heater box.
In your request you suggest that the Extruder Gun is properly classified in subheading 8467.92.0090, 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: Of pneumatic tools: Other.” This office disagrees and is of the opinion that the subject merchandise is more specifically provided for elsewhere in the tariff schedule.
Classification of goods under the HTSUS is governed by the General Rules of Interpretation (GRIs). GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Merchandise that cannot be classified in accordance with GRI 1 is to be classified in accordance with subsequent GRIs taken in order.
General Rule of Interpretation 2(a) (“GRI 2(a)”), HTSUS, extends the scope of a heading to include an article, whether assembled or unassembled, that is imported incomplete or unfinished provided the article is found to have the essential character of the complete or unfinished good. Under GRI 2(a), the factor or factors which determine essential character will vary with the merchandise. It may, for example, be determined by the nature of a component or components, their bulk, quantity, weight or value, or the role of a component or components in relation to the use of the good. In this instance, this office finds that the Extruder Gun, imported without the electrical heater box, does have the essential character of a complete Extruder Gun classifiable in heading 8477, HTSUS.
The applicable subheading for the Extruder Gun, item number 260-671NB-CP, will be 8477.80.0000, HTSUS, which provides for “Machinery for working rubber or plastics or for the manufacture of products from these materials, not specified or included elsewhere in this chapter; parts thereof: Other machinery.” The rate of duty will be 3.1 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 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