CLA-2-82:OT:RR:NC:1:118
Ms. Pamela Pinter
Big Apple Customs Brokers Inc.
151-02 132nd Avenue
Jamaica, NY 11434
RE: The tariff classification of a lighted tweezers from China.
Dear Ms. Pinter:
In your letter dated September 11, 2014, on behalf of Ottlite Technologies Inc., you requested a tariff classification ruling.
The first item is described as an Ottlite Tweezer with LED Magnifier. The tweezers is made of stainless steel and incorporates a magnifier lens with a battery operated light. The second item is referred to as an Ottlite Seam Ripper with LED Magnifier. It is stated that the item is used for sewing, quilting and embroidery.
The Ottlite Tweezer with LED Magnifier is composed of different components (i.e., tweezers and lighted magnifier lens) and is therefore considered to be a composite good. The Explanatory Notes to the Harmonized Tariff Schedule of the United States (HTSUS), GRI 3 (b) (VIII), state that the factor which determines 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. When the essential character of a composite good can be determined, the whole product is classified as if it consisted only of the material or component that imparts the essential character to the composite good. In this case we find that the tweezers impart the essential character of the item.
The applicable subheading for the Ottlite Tweezer with LED Magnifier will be 8203.20.2000, HTSUS, which provides for files, rasps, pliers (including cutting pliers), pincers, tweezers, metal cutting shears, pipe cutters, bolt cutters, perforating punches and similar handtools, and base metal parts thereof: pliers (including cutting pliers), pincers, tweezers and similar tools, and parts thereof: tweezers. The rate of duty will be 4% ad valorem.
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/.
Your inquiry does not provide enough information for us to give a classification ruling on the Ottlite Seam Ripper with LED Magnifier. Your request for a classification ruling should include the following:
A sample of the item in its imported condition, along with a model/style number
The material composition of the item
Instructions on how the item is used
When this information is available, you may wish to consider resubmission of your request. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you.
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