CLA-2-84:OT:RR:NC:N1:104
Jamie Prior
Worthington Enterprises
200 Old Wilson Bridge Rd Columbus, OH 43085
RE: The tariff classification of a propane brush clearing blow torch from China
Dear Ms. Prior:
In your letter dated July 10, 2024, you requested a tariff classification ruling.
The article in question is described as a high-powered propane brush clearing blow torch, specifically the Bernzomatic® Firestarter™ Blaze Torch, Model JT855. The Blaze Torch has a brass torch body and features an adjustable, wide brush flame with 500,000 BTU output. It is designed for various applications including job sites, asphalt repair, chemical-free weed and brush removal, and use around large outdoor areas for lighting bonfires or fire pits. The Blaze Torch will be imported as a kit with a manual spark lighter and a connection hose compatible with a Bernzomatic Refillable 20 lb. propane fuel tank, sold separately.
The applicable subheading for the Bernzomatic® Firestarter™ Blaze Torch will be 8479.89.9599, Harmonized Tariff Schedule of the United States, which provides for “Machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter; parts thereof: Other machines and mechanical appliances: Other: Other: Other.” The general rate of duty will be 2.5 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 8479.89.9599, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty under 9903.88.03, HTSUS. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 8479.89.9599, 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 at https://hts.usitc.gov/.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
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 Arthur Purcell at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division