CLA-2-84S:N:N3:115 886630
Mr. James F. Morgan
Emery Customs Brokers
1327 Ashton Road, Suite 202
Hanover, MD 21076
RE: The tariff classification of an "accutorq" from Sweden.
Dear Mr. Morgan:
In your letter dated May 20, 1993, you requested a tariff
classification ruling, on behalf of Trade International
Corporation, Annapolis, MD.
The subject article is called an "accutorq" and is used for
the tightening of wheel nuts. The "accutorq" is a specially
designed nutrunner made of spring steel and is designed solely for
use with a standard 1/2 inch impact gun. The "accutorq" measures
approximately 8 inches in length and has a nut end and a drive end
with a long and narrow waistline that acts as a tension bar that
reduces the power of the impact gun. It is designed only for
tightening and not for removing wheel nuts.
The classification of merchandise under the HTS is governed
by the General Rules of Interpretation (GRI'S). GRI 1, HTS, states
in part that "for legal purposes, classification shall be
determined according to the terms of the headings and any relative
section or chapter notes...". This Rule applies to your product.
The applicable subheading for the "accutorq" will be
8467.92.0090, Harmonized Tariff Schedule of the United States
(HTS), which provides for tools for working in the hand, pneumatic
or with self-contained nonelectric motor, and parts thereof: parts:
of pneumatic tools. The duty rate will be 2.5% ad valorem.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport