N348707
No Approved On Date
CLA-2-82:OT:RR:NC:N1:118
Eric Lee
Zhangjiagang Tianhua Hardware Co., Ltd.
XinLe Rd., DaXing Town
Zhangjiagang 215636
China
RE: The tariff classification and country of origin of tongue-and-groove pliers, slip joint pliers and an
adjustable wrench
Dear Mr. Lee:
In your letter dated May 7, 2025, you requested a tariff classification and country of origin determination
ruling for tongue-and-groove pliers, slip joint pliers and an adjustable wrench. Each tool is made primarily of
steel. You provided photographs and descriptions of each stage of the manufacturing process for each tool.
The features and characteristics of the tools are as follows:
The tongue-and-groove pliers are designed with jaws that can adjust to multiple positions at a variety of
widths and have handles that are at an angle to the jaws. They are also characterized by a grooved joint,
which allows the user to adjust the jaws to multiple positions. You have stated that the pliers will be
imported in six, eight, ten and twelve inch sizes, however the manufacturing process is the same for each
size.
The slip joint pliers are designed with a pivot joint, which allows the user to adjust the jaws to two different
positions. You have stated that the pliers will be imported in six, eight and ten inch sizes, however the
manufacturing process is the same for each size.
The adjustable wrench consists of two jaws with a worm screw that allows for adjusting the distance between
the jaws to accommodate different sizes of nuts and bolts. You have stated that it will be imported in various
sizes, ranging from six to twelve inches, however the manufacturing process is the same for each size.
The applicable subheading for the tongue-and-groove pliers and slip joint pliers will be 8203.20.4000,
Harmonized Tariff Schedule of the United States (HTSUS), which provides for files, rasps, pliers (including
cutting pliers), pincers, tweezers, metal cutting shears, pipe cutters, bolt cutters, perforating punches and
similar handtools, and base metal parts thereof: pliers (including cutting pliers), pincers, tweezers and similar
tools, and parts thereof: other: slip joint pliers. The general rate of duty will be 12% ad valorem.
The applicable subheading for the adjustable wrench will be 8204.12.0000, HTSUS, which provides for
hand-operated spanners and wrenches (including torque meter wrenches but not including tap wrenches);
socket wrenches, with or without handles, drives or extensions; base metal parts thereof: hand-operated
spanners and wrenches, and parts thereof: adjustable, and parts thereof. The general rate of duty will be 9%
ad valorem.
In your request, you describe the following manufacturing processes for the three tools:
Tongue-and-groove pliers: Raw steel is drop-forged and die-cut in Thailand to form the two basic shapes of
top and bottom handles and jaws. The two articles are further deburred and sandblasted. The tool blanks are
then sent to China, where a slot-channel is cut into the top handle, and the fulcrum hole is cut into the lower
handle. Grooves are then cut into the top handle, and teeth are milled into the top and bottom jaws. The two
pieces are heat-treated, polished, and assembled with a rivet and pin. Finally, a soft grip is applied to the
handles and the finished tongue-and-groove pliers are packaged for retail sale.
Slip joint pliers: Raw steel is drop-forged and die-cut in Thailand to form the top and bottom handle and jaw
blanks. The two blanks are then sandblasted and sent to China, where the handles are further machined to
add a channel-slot to the top handle and a fulcrum hole is cut into the lower handle. Teeth are milled into
both jaws and the steel is further heat-treated for hardness, plated for corrosion resistance, and polished.
Finally, the piers are assembled with a pin and rivet, and plastic covers are added to the handles for comfort
and a secure grip.
Adjustable wrench: In Thailand raw steel is drop-forged and die-cut to form the handle, jaws, and worm
screw. The three components are further deburred and sandblasted and then exported to China. In China, the
handle, jaws, and worm screw are machined, polished, plated and heat-treated. This includes milling groves
into the components to facilitate assembly. Next, all the components are assembled with other minor
Chinese-origin components. Finally, the adjustable wrench is packaged and shipped to the United States.
When determining the country of origin for purposes of applying current trade remedies under Section 301
and other duties, the substantial transformation analysis is applicable. See, e.g., Headquarters Ruling Letter
H301619, dated November 6, 2018. The test for determining whether a substantial transformation will occur
is whether an article emerges from a process with a new name, character, or use different from that possessed
by the article prior to processing. See Texas Instruments Inc. v. United States, 681 F.2d 778 (C.C.P.A. 1982).
This determination is based on the totality of the evidence. See National Hand Tool Corp. v. United States,
16 C.I.T. 308 (1992), aff’d, 989 F.2d 1201 (Fed. Cir. 1993).
Additionally, Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that unless
excepted, every article of foreign origin imported into the United States shall be marked in a conspicuous
place as legibly, indelibly, and permanently as the nature of the article (or its container) will permit, in such a
manner as to indicate to the ultimate purchaser in the United States, the English name of the country of origin
of the article. Congressional intent in enacting 19 U.S.C. 1304 was “that the ultimate purchaser should be
able to know by an inspection of the marking on the imported goods the country of which the goods is the
product. The evident purpose is to mark the goods so that at the time of purchase the ultimate purchaser may,
by knowing where the goods were produced, be able to buy or refuse to buy them, if such marking should
influence his will.” See United States v. Friedlander & Co., 27 C.C.P.A. 297, 302 (1940).
Part 134 of the U.S. Customs and Border Protection (“CBP”) Regulations (19 CFR 134) implements the
country of origin marking requirements and exceptions of 19 U.S.C. 1304. Section 134.1(b), CBP
Regulations (19 CFR 134.1(b)), defines “country of origin” as the country of manufacture, production, or
growth of any article of foreign origin entering the United States. Further work or material added to an article
in another country must effect a substantial transformation in order to render such other country the ?country
of origin? within the meaning of the marking laws and regulations.
Regarding the country of origin of the three tools under consideration, it is our view that raw steel is
substantially transformed in Thailand into identifiable blanks of the finished tools. This includes
drop-forging and die-cutting steel into the handles and jaws of the tongue-and-groove pliers, slip joint pliers
and the adjustable wrench. These articles provide the principal characteristics of the finished tools, are
dedicated for use as such, and cannot be used for any other purpose. ?The character of these articles remains
unchanged after the manufacturing processes and assemblies that occur in China. Therefore, it is the opinion
of our office that the country of origin of the tongue-and-groove pliers, slip joint pliers and the adjustable
wrench is Thailand.
Effective April 5, 2025, Executive Orders implemented ?Reciprocal Tariffs. ?All imported merchandise
must be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the
Chapter 99 provisions covering exceptions to the reciprocal tariffs. At this time products from all countries
will be subject to an additional 10 percent ad valorem rate of duty. ?At the time of entry, you must report the
Chapter 99 heading applicable to your product classification, i.e. 9903.01.25, in addition to subheadings
8203.20.4000 and 8204.12.0000, 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 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 Anthony Grossi at [email protected].
Sincerely,
No Approved By User
Steven A. Mack
Director
National Commodity Specialist Division