CLA-2-90:OT:RR:NC:N1:105
Jing Jing Kuo
Jingjing Co., Ltd.
14F., NO. 354, Yongji Road
Taipei 110
Taiwan
RE: The tariff classification of a multifunctional tool from Taiwan or China
Dear Ms. Kuo:
In your letter dated September 3, 2018, you requested a tariff classification ruling.
The product at issue, identified as a Stainless Steel Everyday Carry Tool, is made of steel and measures approximately 2.75" x 1.75". The product’s flat, rigid design enables it to fit into a wallet or pocket, and it can be attached to a keychain. The tool incorporates a flat-head screwdriver, a bottle opener, a box cutter, a knife, a saw, and a ruler that is marked in inches. The tool’s ability to serve as a ruler, at a minimum, appears last among those headings (9017) that equally merit consideration in imparting the essential character to the good. The carry tool is similar in form and function to the article described in New York Ruling Letter N254874, dated July 18, 2014.
The applicable subheading for the Stainless Steel Everyday Carry Tool will be 9017.80.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Drawing, marking-out or mathematical calculating instruments (for example, drafting machines, pantographs, protractors, drawing sets, slide rules, disc calculators); instruments for measuring length, for use in the hand (for example, measuring rods and tapes, micrometers, calipers), not specified or included elsewhere in this chapter; parts and accessories thereof: Other Instruments. The general rate of duty will be 5.3% 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 9017.80.0000, 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 9017.80.0000, HTSUS, listed above.
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 the 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 Evan Conceicao at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division