CLA-2-85:RR:NC:N1:113 L82648
Ms. Yolanda S. Massey
Michaels Stores Procurement Co., Inc.
8000 Bent Branch Drive
Irving, TX 75063
RE: The tariff classification of an electrothermic craft tool from China
Dear Ms. Massey:
In your letter dated February 18, 2005. you requested a tariff classification ruling.
The sample you provided is the Creative Versa-Tool, item no. 23906. The Versa –Tool is an electrothermic appliance with interchangeable points and parts. The tool may be used for wood burning, soldering, transferring a pattern, stencil cutting, embossing, stamping and hot knife cutting. In your letter, you suggest that the item should be classified in heading 8207, HTS, as interchangeable tools for hand tools. However, the Versa-Tool is an electrothermic device, basically a wood burning tool with interchangeable points, not an electromechanical hand tool.
The applicable subheading for the Versa-Tool will be 8516.79.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other electrothermic appliances, other. The rate of duty will be 2.7 percent 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 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 James Smyth at 646-733-3018.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division