CLA-2-90:OT:RR:NC:1:405
Mr. Long Vu
Walgreens Co.
304 Wilmot Road
MS#3163
Deerfield, IL 60015
RE: The tariff classification of a multifunctional tool from China.
Dear Mr. Vu:
In your letter dated June 18, 2014 you requested a tariff classification ruling. The sample you have submitted is being returned as requested.
The submitted sample is referred to as a “Wallet Ninja” (Walgreens Item Code 369924). This multifunctional tool is made of steel and measures approximately 3 3/8” x 2 1/8”. Its flat design enables it to fit into a wallet. The tool incorporates six nonadjustable open-end hex-head wrenches, four screwdrivers, a bottle opener, can opener, letter opener, box cutter, fruit peeler and a ruler that is marked in inches and centimeters.
The “Wallet Ninja” is considered to be a composite good within the meaning of General Rule of Interpretation (GRI) 3. Goods classifiable under GRI 3(b) shall be classified as if they consisted of material or a component which gives them their essential character. The Explanatory Note to the Harmonized Tariff Schedule of the United States (HTSUS), GRI 3 (b) (VIII), states that the factors which determine essential character will vary between different kinds of goods. It may for example, be determined by the nature of the materials or components, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods. Inasmuch as no essential character can be determined for the instant item, GRI 3(b) does not apply. GRI 3(c) states that when the essential character of a composite good cannot be determined, classification is based on the heading that occurs last in numerical order among those which equally merit consideration. In this case, the ruler falls last within heading 9017, HTSUS, in accordance with GRI 3(c).
The applicable subheading for the “Wallet Ninja” (Walgreens Item Code 369924) will be 9017.80.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other" instruments for measuring length for use in the hand. The rate of duty will be 5.3%.
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 Anthony Grossi at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division