CLA-2-82:OT:RR:NC:N1:118
Ms. Pamela J. Waddell
Harbor Freight Tools
26541 Agoura Road
Calabasas, CA 91302
RE: The tariff classification of Sheet Metal Seamers from China
Dear Ms. Waddell:
In your letter dated January 15, 2022, you requested a tariff classification ruling for two types of hand-operated sheet metal seamers.
The first product under consideration is identified as a 3-1/2 Inch Hand Seamer, sku# 66654, which is described as a hand-operated tool designed to hold and bend angles in sheet metal. The 3-1/2 Inch Hand Seamer is constructed of a pair of aluminum handles and jaws, held together by a pivot. The jaws of the handtool measure three and a half inches wide. The handles are covered in vinyl for better grip and also feature a safety clip at the end to assist in clamping the material while being bent. In operation, the handles are worked together or apart around the pivot point, causing the jaws to open and close in order to grip sheet metal for bending, seaming or flattening.
The second product, identified as a 6 Inch Straight Jaw Sheet Metal Seamer, sku# 98728, is described as a hand-operated tool designed to hold, bend, seam or flatten sheet metal. The 6 Inch Straight Jaw Sheet Metal Seamer is constructed of a pair of handles and jaws made of heavy duty steel. The handles and jaws are connected to each other by zinc plated steel hex head bolts, flat washers and hex nuts. The jaws of the tool are chrome plated, measure six inches wide and are marked with quarter inch bending increments. The handles contain double dipped thermoplastic rubber for superior grip and also feature a straight torsion spring to keep the tool open. In operation, the spring-assisted handles are worked together or apart, causing the jaws to open and close in order to grip sheet metal for bending, seaming or flattening.
The applicable subheading for the 3-1/2 Inch Hand Seamer, sku# 66654, will be 8205.59.7000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for handtools (including glass cutters) not elsewhere specified or included; blow torches and similar self-contained torches; vises, clamps and the like, other than accessories for and parts of machine tools; anvils; portable forges; hand- or pedal-operated grinding wheels with frameworks; base metal parts thereof: other handtools (including glass cutters) and parts thereof: other: other: of aluminum. The rate of duty will be 1.5ยข/kg + 3.5% ad valorem.
The applicable subheading for the 6 Inch Straight Jaw Sheet Metal Seamer, sku# 98728, will be 8205.59.5560, Harmonized Tariff Schedule of the United States (HTSUS), which provides for handtools (including glass cutters) not elsewhere specified or included; blow torches and similar self-contained torches; vises, clamps and the like, other than accessories for and parts of machine tools; anvils; portable forges; hand- or pedal-operated grinding wheels with frameworks; base metal parts thereof: other handtools (including glass cutters) and parts thereof: other: other: of iron or steel: other: other (including parts). The general rate of duty will be 5.3% ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 8205.59.5560 and 8205.59.7000, HTSUS, unless specifically excluded, are subject to an additional 25 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 8205.59.5560 and 8205.59.7000, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively.
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 Anthony E. Grossi at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division