CLA-2-82:OT:RR:NC:N1:118
Ms. Debbie Brule
Global Transportation Services
18209 80th Ave. So
Ste A
Kent, WA 98032
RE: The tariff classification of a Heavy Duty Root Buster from China and Taiwan
Dear Ms. Brule:
In your letter dated October 30, 2017, on behalf of BAC Industries Inc., you requested a tariff classification ruling.
The item under consideration, identified as a Brush Grubber BG-18 Heavy Duty Root Buster, is used to cut tree and brush roots. It measures four feet in overall length and weighs fifteen pounds. The tool incorporates a six inch wide V-shaped serrated steel blade, which is attached to a slide-hammer designed handle. The user places the V-shaped blade over the root to be cut, raises the slide hammer handle and then pushes downward. The slide-hammer design allows the user to apply more force and greater cutting capabilities during operation.
The applicable subheading for the Brush Grubber BG-18 Heavy Duty Root Buster will be 8201.90.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for handtools of the following kinds and base metal parts thereof: spades, shovels, mattocks, picks, hoes, forks and rakes; axes, bill hooks and similar hewing tools; secateurs and pruners of any kind; scythes, sickles, hay knives, hedge shears, timber wedges and other tools of a kind used in agriculture, horticulture or forestry: other handtools of a kind used in agriculture, horticulture or forestry, and parts thereof: other. The duty rate 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 https://hts.usitc.gov/current.
The merchandise in question may be subject to antidumping (AD) duties for Heavy Forged Hand Tools from China. Written decisions regarding the scope of AD orders are issued by the Enforcement and Compliance office in the International Trade Administration of the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs and Border Protection (CBP). You can contact them at http://trade.gov/enforcement/ (click on “Contact Us”). For your information, you can view a list of current AD/CVD cases at the United States International Trade Commission website at http://www.usitc.gov (click on “Antidumping and Countervailing Duty” under “Popular Topics” at the top of the screen), and you can search AD/CVD deposit and liquidation messages using CBP’s AD/CVD Search tool at http://addcvd.cbp.gov/.
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 E. Grossi at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division