CLA-2-82:OT:RR:NC:N1:118
Dawn Lowry
Unique Logistics International (BOS), Inc.
35 Village Road Middleton, MA 01949
RE: The tariff classification of a tongue scraper from China
Dear Ms. Lowry:
In your letter dated April 20, 2023, on behalf of your client, Gurunanda LLC, you requested a tariff classification ruling.
The imported item is identified as a tongue scraper, item #13-33-022-08389-1. It is made entirely of stainless steel, measures 5 ¾” in length and has a 1 ½” wide “U” shaped end. The tool is used for oral hygiene by removing bacteria and particles from the tongue. In use, the user gently touches the scraper to the back of their tongue and slowly pulls it forward toward the tip of the tongue. You have stated that the tongue scraper is designed and marketed for home use only.
You propose classification of the stainless-steel tongue scraper in subheading 7323.93.0080, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for “Table, kitchen or other household articles and parts thereof, of iron or steel; iron or steel wool; pot scourers and scouring or polishing pads, gloves and the like, of iron or steel: Other: Of stainless steel. Other.” We disagree. Classification of goods in the Harmonized Tariff Schedule shall be governed by the General Rules of Interpretation (GRI). GRI 3(a) states that “The heading which provides the most specific description shall be preferred to headings providing a more general description.” Household articles having the character of tools are not provided for in heading 7323 and are classified under another heading in the tariff. Per GRI 3(a), this item is more specifically provided for in another heading in the tariff. Therefore, classification in heading 7323, HTSUS is precluded.
The applicable subheading for the tongue scraper, item #13-33-022-08389-1, will be 8205.51.3060, 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 or water-jet cutting machines; anvils; portable forges; hand- or pedal-operated grinding wheels with frameworks; base metal parts thereof: other handtools (including glass cutters) and parts thereof: household tools, and parts thereof: of iron or steel: other (including parts): other (including parts). The general rate of duty will be 3.7% ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 8205.51.3060, 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 8205.51.3060, 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 at https://hts.usitc.gov/current
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Anthony Grossi at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division