Mr. Francois Hautin
2816 Croix Place
Raleigh, NC 27614
RE: The tariff classification of a multi-function electromechanical tool from France
Dear Mr. Hautin:
In your letter dated January 29, 2004 you requested a tariff classification ruling.
Literature for French versions of the FLEXXI Tronic power tool has been provided. The American model will be a 110 volt version with a power of 225 watts. The FLEXI Tronic tool will be imported as a kit and used for polishing, deburring, sculpting, etc. of metal, plastic, wood and other materials. The kit will include a motor with its speed controller and flexible shaft attached, a rotary handpiece with 3 collets of different sizes, a reciprocating handpiece, and a combination pin and wrench (9mm spanner) for securing end tools to the handpieces.
You have indicated by telephone that the wrench is open and made of metal and the pin is made of iron or steel and not threaded. The wrench and pin are connected by a metal cable coated with plastic and crimped into a loop at each end so that they are not easily separated. Noting General Interpretative Rule 3(b), the wrench and pin are a composite good whose essential character is imparted by the wrench.
You have also indicated that after the kit is imported, an instruction sheet in English will be added, a label will be placed on the retail packaging and possibly some end tools for use with the handpieces will be added as well since they will not be imported.
Based on your research of an online harmonized code database, you believe that the tool as a kit should be classified under HTS subheading 8467.29.0090 and that spare parts should be classified under subheading 8467.99.0190. Subheading 8467.29 provides for other tools for working in the hand with self-contained electric motor. Spare parts are classified in accordance with the relevant section and chapter notes, in this case the notes to section XVI and the notes to chapter 84 and chapter 85.
The Explanatory Notes to the Harmonized Tariff System for heading 8467 indicate on page 1566 that the heading excludes combinations consisting of a tool holder with one or more tools and a separate electric motor with a flexible shaft. The notes direct us to classify the tool holder in heading 8466, the motor with its flexible shaft in heading 8501 and the tools in their own appropriate headings.
The applicable subheading for the rotary handpiece, reciprocating handpiece and the collets will be 8466.10.8075, Harmonized Tariff Schedule of the United States (HTS), which provides for tool holders for any type of tool for working in the hand: tool holders and self-opening dieheads: other. The rate of duty will be 3.9 percent.
The applicable subheading for the motor with its speed controller and flexible shaft attached will be 8501.51.4040, HTS, which provides for other AC motors, multiphase, of an output not exceeding 750 W, exceeding 74.6 W but not exceeding 735 W, other. The rate of duty will be 2.5 percent.
The applicable subheading for the wrench will be 8204.11.0030, HTS, which provides for hand-operated spanners and wrenches, and parts thereof: nonadjustable, and parts thereof. The rate of duty will be 9 percent.
Your inquiry does not provide enough information for us to give a classification ruling on the spare parts. Your request for a classification ruling should include a complete description of the part. In addition, you must identify whether the item is part of the motor, handpiece or other item. When this information is available, you may wish to consider resubmission of your request. If you decide to resubmit your request, please include all of the material that we have returned to you.
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 Robert Losche at 646-733-3011.
Robert B. Swierupski