Ms. Lisa Whelan
DBA UK Goodies
98 Hillcrest Drive
Orinda, CA 94563
RE: The tariff classification of a stainless steel comb, ice scraper, mirror, spanner/wrench, collar stiffeners and buttons, from the United Kingdom.
Dear Ms. Whelan:
In your letter, dated January 11, 2005, you requested a tariff classification ruling.
The merchandise is comprised of items made from punched and etched sheets of stainless steel. These items are credit card size and designed to be carried in the wallet. Each “wallet essential” is glued onto a printed card and packaged in a clear, cellophane envelope. The items are further described below:
The “Series 316 Wallet Comb” is a comb measuring 33 mm x 53 mm x 1.2 mm.
The “Series 316 Wallet Ice Scraper” is an ice scraper measuring 33 mm x 53 mm x 0.30 mm. Its principle use is to scrape ice from the windshield of a car.
The “Series 316 Wallet Mirror” is a mirror measuring 33 mm x 53 mm x 0.5 mm.
The “Series 316” Wallet Spanner” is a spanner/wrench featuring 9 cutouts of hexagons of various sizes. The sheet measures 33 mm x 53 mm x 1.2 mm.
The “Series 316 Wallet Shirt Accessories” card features 2 collar stiffeners and 2 buttons that have been punched and etched into stainless steel.
In your correspondence you inquire as to the applicability of Heading 7301, HTS. Heading 7301 provides for sheet piling and welded angles, shapes or sections of iron or steel. Sheet piling consists of interlocking sections of steel used for making walls in submerged or waterlogged ground. Therefore, the items being imported do not meet the terms of Heading 7301.
Accordingly, the applicable subheading for the wallet comb (item 1) will be 9615.19.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for combs, hair-slides and the like; hairpins, curling pins, curling grips, hair-curlers and the like, other than those of heading 8516, and parts thereof: combs, hair-slides and the like: other: combs: valued over $4.50 per gross. The rate of duty will be 28.8¢ per gross, plus 4.6% ad valorem.
The applicable subheading for the wallet ice scraper (item 2) will be 8708.99.8080, HTS, which provides for parts and accessories of the motor vehicles of heading 8701 to 8705: other parts and accessories: other: other: other: other. The rate of duty will be 2.5% ad valorem.
The applicable subheading for the wallet mirror (item 3) will be 8306.30.0000, HTS, which provides for bells, gongs and the like, nonelectric, of base metal; statuettes and other ornaments, of base metal; photograph, picture or similar frames, of base metal; mirrors of base metal; and base metal parts thereof: photograph, picture or similar frame; mirrors; and parts thereof. The rate of duty will be 2.7% ad valorem.
The applicable subheading for the wallet spanner/wrench (item 4) will be 8204.11.0060, HTS, which provides for hand-operated spanners and wrenches (including torque meter wrenches but not including tap wrenches); socket wrenches, with or without handles, drives or extensions; base metal parts thereof: hand-operated spanners and wrenches, and parts thereof: nonadjustable, and parts thereof: other (including parts). The rate of duty will be 9% ad valorem.
The applicable subheading for the wallet collar stiffeners and buttons (item 5) will be 9606.22.0000, HTS, which provides for buttons, press-fasteners, snap-fasteners and press-studs, button molds and other parts of these articles; button blanks: buttons: of base metal, not covered with textile material. The rate of duty will be free.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R.).
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 Kathy Campanelli at 646-733-3021.
Robert B. Swierupski