CLA-2-84:OT:RR:NC:N1:164
Mark Baxa
FerniaCreek Global Supply Chain Consulting Group
2208 Missouri Blvd., Suite 102
Jefferson City, MO 65109
RE: The tariff classification of a battery-powered handheld tool set from China
Dear Mr. Baxa:
In your letter dated November 7, 2025, you requested a tariff classification ruling regarding a
battery-powered handheld tool set from China on behalf of your client, Chervon North America. Product
information was submitted with your request.
The battery-powered handheld tool set under consideration consists of a 5-Inch Brushless Orbital Sander, a
Brushless Paint Sprayer, a Lithium-Ion Battery, and a Battery Charger. You state that the orbital sander and
brushless paint sprayer will be used together, sequentially, for woodworking and home improvement tasks
such as refinishing wooden furniture, preparing and painting wooden doors, trim and molding, restoring
wood decks or outdoor furniture, and completing small-scale cabinetry or custom woodworking projects. The
orbital sander will commonly be used first to prepare and finish wood surfaces prior to painting with the paint
sprayer. In your letter, you state that the four items will be imported in a fitted carboard box for retail sale.
Merchandise is classifiable under the Harmonized Tariff Schedule of the United States (HTSUS) in
accordance with the General Rules of Interpretation (GRIs). GRI 1, HTSUS, states in part that for legal
purposes, classification shall be determined according to the terms of the headings, any relative section or
chapter notes and, unless otherwise required, according to the remaining GRIs taken in order. Goods that are,
prima facie, classifiable under two or more headings, are classifiable in accordance with GRI 3. The instant
set consists of at least two different articles that are, prima facie, classifiable in different headings. They
consist of articles put up together to carry out a specific activity (i.e., woodworking and home improvement).
Finally, the articles are put up in a manner suitable for sale directly to users without repacking. Therefore, the
set in question is within the term “goods put up in sets for retail sale.”
GRI 3(b) states in part that goods put up in sets for retail sale, which cannot be classified by reference to GRI
3(a), are to be classified as if they consisted of the component which gives them their essential character. In
our view, no essential character can be determined because multiple items offer significant and varied
functionality to the set. Consequently, no essential character can be determined and GRI 3(b) does not apply.
GRI 3(c) states that, if neither GRI 3(a) nor GRI 3(b) applies, merchandise shall be classified in the heading
which occurs last in numerical order among those equally meriting consideration. We determined that the
5-Inch Brushless Orbital Sander and the Brushless Paint Sprayer merit equal consideration. Among these
items, the 5-Inch Brushless Orbital Sander is classified in the heading which occurs last in numerical order
(8467, HTSUS).
The applicable subheading for the battery-powered handheld tool set will be 8467.29.0015, HTSUS, which
provides for “Tools for working in the hand, pneumatic, hydraulic or with self-contained electric or
nonelectric motor, and parts thereof: With self-contained electric motor: Other: Grinders, polishers and
sanders: Orbital and straight-line sanders.” The general rate of duty will be Free.
Effective March 4, 2025, pursuant to U.S. Note 2(u) to Subchapter III, Chapter 99, all products of China and
Hong Kong as provided by heading 9903.01.24, HTSUS, other than products classifiable under headings
9903.01.21, 9903.01.22, and 9903.01.23, HTSUS, will be subject to an additional 10 percent ad valorem rate
of duty. At the time of entry, you must report the applicable Chapter 99 heading, i.e. 9903.01.24, in addition
to subheading 8467.29.0015, HTSUS, listed above.
On March 12, 2025, Presidential proclamation 10895 imposed additional tariffs on certain derivative
aluminum products. Additional duties for derivative aluminum products of 50 percent are reflected in
Chapter 99, headings 9903.85.04, 9903.85.07, and 9903.85.08. Products provided by heading 9903.85.08, as
well as products of Chapter 76 provided by 9903.85.04 and 9903.85.07, will be subject to a duty of 50
percent upon the value of the aluminum content. At the time of entry, you must report the Chapter 99 heading
applicable to your product classification, i.e. 9903.85.08, in addition to subheading 8467.29.0015, HTSUS.
Derivative aluminum articles processed in another country from aluminum articles that were smelted and cast
in the United States, provided for in heading 9903.85.09, are not subject to the additional ad valorem duties.
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 of China will be
subject to an additional ad valorem rate of duty of 10 percent. For products covered by heading 9903.85.08,
this additional duty applies to the non-aluminum content of the merchandise. 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
subheading 8467.29.0015, HTSUS, listed above.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under
subheading 8467.29.0015, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad
valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15,
in addition to subheading 8467.29.0015, 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, including
information on exclusions and their effective dates, 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/programs-administration/trade-remedies, respectively.
The tariffs and additional duties cited above are current as of this ruling’s issuance. 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
(C.F.R.), 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 C.F.R. 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 Paul Taylor at [email protected].
Sincerely,
(for)
Deborah Marinucci
Designated Official Performing the Duties of the Division Director
National Commodity Specialist Division