CLA-2-82:RR:NC:1:118 H80668
Mr. John Carrier
STK International
5500 E. Olympic Blvd.
Los Angeles, CA 90022
RE: The tariff classification of an animal saver, a dental set, a knife and scraper, and a scraper with blades from Taiwan and China.
Dear Mr. Carrier:
In your letter dated April 25, 2001, you requested a tariff classification ruling.
You have described your samples as follows:
Animal Saver, item # MM-591 – is a plastic whistling device designed to emit a high frequency sound when installed on the exterior fronts of motor vehicles. This frequency is only received by animals to alert them of approaching motor vehicles. It is made in Taiwan.
2-pc Dental Set, item HB-323 – consists of one hand held mirror and one hand held pick for cleaning teeth. The pick has a steel working surface and a plastic handle. The set is made in Taiwan.
Adjustable Knife & Scraper, item #CS 521 – consists of a utility type knife with a sliding thumb control to extend the single edge steel blade from the plastic handle and a scraper which uses the same blade but functions differently in that it scrapes rather than cuts. They are made in China.
5-pc Scraper with 4 blades, item CS 401 – consists of a steel holder for a steel blade to scrape by sliding the blade with a thumb control and four replacement single edge steel blades. They are made in China.
The applicable subheading for the Animal Saver will be 8708.29.5060, HTS, which provides for parts and accessories of motor vehicles of headings 8701 to 8705: other parts and accessories of bodies (including cabs): other: other: other. The duty rate will be 2.5% ad valorem.
When two or more goods are put up for retail sale and meet the criteria for sets, the goods are classified according to the component which gives them their essential character. When no essential character can be determined, the components meriting equal consideration will be examined. The item, which is last in the Tariff, will then govern the classification. For the 2-pc Dental Set, the hand held pick, which is classified in 8205.59.5560, HTS, is last in the Tariff.
The applicable subheading for the 2-pc Dental Set will be 8205.59.5560, HTS, 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: other: of iron or steel: other: other (including parts). The duty rate will be 5.3% ad valorem.
The applicable subheading for the Adjustable Knife will be 8211.93.0060 HTS, which provides for knives with cutting blades, serrated or not, other than knives of heading 8208, and blades thereof: knives having other than fixed blades: other. The duty rate will be 3 cents each + 5.4% ad valorem.
The applicable subheading for the steel Blades will be 8205.59.5505, HTS, 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: other: of iron or steel: other: edged handtools: single edge razor blades other than for shaving. The duty rate will be 5.3% ad valorem.
The applicable subheading for the Scrapers will be 8205.59.5510, HTS, 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: other: of iron or steel: other: edged handtools: other. The duty rate will be 5.3% ad valorem.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of this 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 Kathy Campanelli at 212-637-7025.
Sincerely,
Robert B. Swierupski
Director
National Commodity
Specialist Division