CLA-2-82:OT:RR:NC:N1:118
Nigel Ralph
Racland Group Inc.
36 Merivale Street
Oshawa, ON L1H 7P4
Canada
RE: The tariff classification of a multifunctional bit from Canada
Dear Mr. Ralph:
In your letter dated May 10, 2026, you requested a tariff classification ruling.
The item under consideration is identified as a Racland Multifunctional Bit Integrated Drill-Driver &
Deburring Bit. You have stated the 6-inch-long steel bit is designed to be used by electrical contractors when
installing electrical conduit systems. The bit inserts into a standard 1/4-inch hex impact driver or drill and
features a dual function design. It incorporates a standard Phillips and a square drive tip at the head, which is
used to fasten electrical components, such as conduit straps and outlet boxes, with screws. The center of the
shank features a 3-inch integrated rotary file section with raised cutting teeth. This section is specifically
designed to deburr the sharp internal and external edges of electrical metallic tubing immediately after a cut
is made.
The multifunctional bit is composed of different components (i.e., driver bits and a rotary file) and is
therefore considered to be a composite good. The Explanatory Notes to the Harmonized Tariff Schedule of
the United States (HTSUS), General Rule of Interpretation (GRI) 3 (b) (VIII), state that the factor which
determines 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. When the essential character of a composite good can
be determined, the whole product is classified as if it consisted only of the material or component that
imparts the essential character to the composite good. In this case we find that the rotary file imparts the
essential character of the tool.
The applicable subheading for the Racland Multifunctional Bit Integrated Drill-Driver & Deburring Bit will
be 8207.90.1500, HTSUS, which provides for interchangeable tools for hand tools, whether or not power
operated, or for machine-tools (for example, for pressing, stamping, punching, tapping, threading, drilling,
boring, broaching, milling, turning or screwdriving), including dies for drawing or extruding metal, and rock
drilling or earth boring tools; base metal parts thereof: Other interchangeable tools, and parts thereof: files
and rasps, including rotary files and rasps, and parts thereof. The general rate of duty will be 1.6 percent ad
valorem.
The 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/.
This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other
charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other
duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the
classification stated above, the merchandise covered by this ruling may also need to be reported with either
the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions
covering exceptions to such tariffs.
For further information to assist with the importation process, please refer to the frequently updated Cargo
Systems Messaging Service (CSMS) messages at
https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at
https://www.cbp.gov/trade/programs-administration/trade-remedies.
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,
(for)
James P. Forkan
Director
National Commodity Specialist Division