CLA-2-82:OT:RR:NC:N4:415
Mr. David W. Landis
Access International Inc.
754 East Roosevelt Street
Carlton, OR 97111
RE: The tariff classification of a multi-tool from China.
Dear Mr. Landis:
In your letter dated September 2, 2018, you requested a tariff classification ruling.
The article under consideration is a multi-tool intended for use in bars, restaurants, and tailgate events. It includes six separate tools: a serrated knife blade, corkscrew, lifter, defoiler, lemon zester, and bottle opener.
Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is done in accordance with the General Rules of Interpretation (GRIs), taken in order. GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. For an article to be classified in a particular heading, the heading must describe the article and not be excluded therefrom by any legal note. Headquarters ruling 953015, dated February 24, 1993, ruled that a similar multi-use tool was classified as a knife with other than a fixed blade. The ruling cited Explanatory Note (EN) 82.11 (3), which states heading 8211 covers "folding knives of all kinds, with handles of base metal, wood, horn, plastics, etc. This group includes, inter alia: Pocket knives, pen knives, jack knives, campers' knives, and sports knives (all these knives may have more than one blade, or be equipped with auxiliary corkscrews, spikes, screwdrivers, scissors, can openers, etc.); pocket knives for pruning, budding, grafting, etc." Therefore, the ruling reasoned, the EN described the multi-use tool and no analysis of the tool's essential character was required because GRI 1 applied.
The applicable subheading for this multi-tool will be 8211.93.0035, HTSUS, which provides for “[k]nives with cutting blades, serrated or not (including pruning knives), other than knives of heading 8208, and blades and other base metal parts thereof: [o]ther: [k]nives having other than fixed blades: [p]en knives, pocket knives and other knives which have folding blades.” The duty rate will be 3 cents each plus 5.4 percent ad valorem.
Effective July 6, 2018, the Office of the United States Trade Representative (USTR) imposed an additional tariff on certain products of China classified in the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(b), HTSUS. The USTR imposed additional tariffs, effective August 23, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(d), HTSUS. Subsequently, the USTR imposed further tariffs, effective September 24, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(f) and U.S. Note 20(g), HTSUS. For additional information, please see the relevant Federal Register notices dated June 20, 2018 (83 F.R. 28710), August 16, 2018 (83 F.R. 40823), and September 21, 2018 (83 F.R. 47974). Products of China that are provided for in subheading 9903.88.01, 9903.88.02, 9903.88.03, or 9903.88.04 and classified in one of the subheadings enumerated in U.S. Note 20(b), U.S. Note 20(d), U.S. Note 20(f) or U.S. Note 20(g) to subchapter III shall continue to be subject to antidumping, countervailing, or other duties, fees and charges that apply to such products, as well as to those imposed by the aforementioned Chapter 99 subheadings.
Products of China classified under subheading 8211.93.0035, HTSUS, unless specifically excluded, are subject to the additional 10 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 8211.93.0035, HTSUS, listed above.
The tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Notice cited above and the applicable Chapter 99 subheading.
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.
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 Kristopher Burton at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division