CLA-2-84:OT:RR:NC:1:104
Ms. Donna L. Hiltpold
Stanley Black & Decker
480 Myrtle Street
New Britain, CT 06053
RE: The tariff classification of a Bushing from Taiwan
Dear Ms. Hiltpold:
In your letter dated May 5, 2011 you requested a tariff classification ruling.
The item being imported is a plastic molded tube called a bushing (Item #9R189717). The plastic bushing fits inside a spring used exclusively on a hand held, pneumatic nailer.
In your letter, you proposed that the plastic bushing be classified in subheading 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other. The plastic bushing would be more specifically provided for as a part of a pneumatic tool rather than as a plastic article. In situations where there are two competing subheadings, the “Rule of Specificity” must be considered. In Carl Zeiss, Inc. v. United States, 195 F.3d, 1375, 1380 (Fed. Cir. 1999) (citing Orlando Food Corp. v United States, 140 F.3d 1437, 1441 (Fed. Cir. 1998)), the Court of Appeals for the Federal Circuit stated that under the rule of specificity, “the court will look to the provision with requirements that are more difficult to satisfy and that describe the article with the greatest degree of accuracy and certainty.” Merchandise is classifiable under the tariff provision having requirements/terms which are more difficult to satisfy and more restrictive. In this instance, the language of heading 8467, HTSUS, is more restrictive and difficult to satisfy than that of heading 3926, HTSUS. It also describes the plastic component with greater accuracy and certainty. Thus, classification in heading 3926, HTSUS, would not be appropriate.
The applicable subheading for the plastic Bushing, Item #9R189717, will be 8467.92.0090, HTSUS, which provides for Tools for working in the hand, pneumatic, hydraulic or with self-contained electric or nonelectric motor, and parts thereof: Parts: Of pneumatic tools…Other. The rate of duty will be Free.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
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 Patricia O’Donnell at (646) 733-3011.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division