CLA-2-90:OT:RR:NC:N1:105
Joseph J. Kenny
Trade Compliance Analyst
Geodis USA Inc.
One CVS Dr.
Woonsocket, Rhode Island 02895
RE: The tariff classification of an Emergency Hammer from China
Dear Mr. Kenny:
In your letter dated April 15, 2022, on behalf of your client, CVS Pharmacy Inc., you requested a tariff classification ruling. A photograph of the item was provided with your request.
The merchandise under consideration is described as an Emergency Hammer (CVS item number 275627). The item is a composite good designed as an emergency tool for use in vehicles. The Emergency Hammer consists of a stainless-steel window breaker, a stainless-steel hammer, a stainless-steel seat belt cutter, a plastic ice scraper, and an analog tire pressure gauge all in one tool. The pressure gauge provides measurements in pounds per square inch (PSI). The item is made of 80% plastic components and 20% base metal components. The device measures 6 inches tall by 3 inches wide by 1 inch thick and weighs approximately .25 kilograms.
Classification under the Harmonized Tariff Schedule of the United States (HTSUS) is made in accordance with the General Rules of Interpretation (GRI’s). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings and any relevant section or chapter notes. In the event the articles cannot be classified solely on the basis of GRI 1, GRI’s 2 through 6 may be applied in order, as appropriate.
The Explanatory Notes to the HTSUS, while not legally binding, may also be consulted to aid in classification. The Emergency Hammer is considered to be a composite good within the meaning of GRI 3. Goods classifiable under GRI 3(b) shall be classified as if they consisted of a material or component which gives them their essential character. The Explanatory Note to GRI 3(b)(VIII), states that the factors which determine 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. GRI 3(c) states that when the essential character of a composite good cannot be determined, classification is based on the heading that occurs last in numerical order among those which equally merit consideration. Inasmuch as no one component imparts the essential character to the subject composite item, GRI 3(b) does not apply.
It is the opinion of this office that the tire pressure gauge in heading 9026, HTSUS, merits equal consideration to the window breaker, hammer, seat belt cutter, and ice scraper. Therefore, classification will be determined based on the competing heading that occurs last in numerical order. GRI 3(c) noted.
Accordingly, as you suggest in your letter, the applicable subheading for the Emergency Hammer (CVS item number 275627) will be 9026.20.8000, HTSUS, which provides for “Instruments and apparatus for measuring or checking the flow, level, pressure or other variables of liquids or gases (for example, flow meters, level gauges, manometers, heat meters), excluding instruments and apparatus of heading 9014, 9015, 9028 or 9032; parts and accessories thereof: For measuring or checking pressure: Other.” The general rate of duty will be free.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 9026.20.8000, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty under 9903.88.15, HTSUS. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 9026.20.8000, 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 Jason Christie at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division