CLA-2-76:OT:RR:NC:N1:113
Fay Jin
Great Star Industrial USA, LLC.
9836 Northcross Center Court, Suite A
Huntersville, NC 28078
RE: The tariff classification of a spray shield from China
Dear Fay Jin:
In your letter dated May 13, 2026, you requested a tariff classification ruling. Technical information was
submitted with your request.
The item under consideration is a spray shield, Product # GS9858, a tool that painters use when applying
spray paint in clean controlled coats to minimize “overspray and splatter.” This instrument is made
predominantly of aluminum and consists of a 36 inch (in.) by 9 in. rectangular shield attached to an 18 in.
cylindrical pivoting handle.
You suggest classification of the spray shield within subheading 8205.59.7000. Harmonized Tariff Schedule
of the United States (HTSUS), which provides for “Hand tools (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: Of aluminum.” We
disagree. Hand tools included in heading 8205, HTSUS, are not defined in the HTSUS or the Explanatory
Notes (ENs). In Headquarters Ruling Letter (HQ) 966118, dated September 11, 2003, CBP noted that the
Courts have defined a hand tool as “any tool which is held and operated by the unaided hands; e.g., a chisel,
plane or saw.” See Western Oilfields Supply Co. v. United States, 296 F. Supp. 330, 62 Cust. Ct. 182 (1969);
Hollywood Accessories, Division of Allen Electronics & Equipment Co. v. United States, 282 F. Supp. 499,
60 Cust. Ct. 360 (1968); F.B. Vandegrift & Co., Inc. v. United States, 65 Cust. Ct. 260 (1970).
Additionally, Note 1 to Chapter 82, HTSUS, states that, with certain exceptions, that “this chapter covers
only articles with a blade, working edge, working surface or other working part of: (a) Base metal ….” The
court in Continental Arms Corp.; Gehrig, Hoban & Co., Inc. v. United States, 65 Cust. Ct. 80, 82 (1970),
defined a “working part” as the part of a hand tool “which performs work on an external object…. that part of
the tool which does work in relation to a workpiece or object external to the tool.” The spray shield is used
during painting tasks to prevent overspray on surrounding surfaces. Although it is used in the hand, it does
not have a “working part” or perform work on an external object, as defined above and within the meaning of
Note 1 to Chapter 82. Furthermore, it does not meet the definition of a hand tool as discussed in HQ 966118
and the Court cases cited above. Accordingly, we find that the spray shield is not classifiable as a hand tool in
heading 8205, HTSUS.
We note that the spray shield is composed of various materials. The classification of merchandise under the
HTSUS is in accordance with the General Rules of Interpretation (GRI), taken in order. GRI 3(b) provides
that mixtures, composite goods consisting of different materials or made up of different components, and
goods put up in sets for retail sale shall be classified as if they consisted of the material or component which
gives them their essential character. EN VIII to GRI 3(b) explains that “the factor which determines essential
character will vary as between different kinds of goods. It may, for example, be determined by the nature of
the material or component, its bulk, quantity, weight or the use of the goods.” Since the s pray shield is
composed of different materials and aluminum is the predominant material used, the spray shield fits the
description of a composite good with the aluminum components imparting the essential character.
Heading 7616, HTSUS, is a residual or basket provision which covers a wide range of aluminum articles that
are not more specifically provided for elsewhere in the HTSUS. The ENs to heading 7616 state that “This
heading covers all articles of aluminum other than those covered by the preceding headings of this Chapter,
or by Note 1 to Section XV, or articles specified or included in Chapter 82 or 83, or more specifically
covered elsewhere in the Nomenclature.” An article of aluminum can be classified in heading 7616, HTSUS,
if it is determined that the item is not more specifically provided for in any other heading of the tariff. The s
pray shield is not specifically covered elsewhere in the tariff. Accordingly, it is classifiable in heading 7616,
HTSUS.
The applicable subheading for the paint spray shield will be 7616.99.5190, HTSUS, which provides for
“Other articles of aluminum: Other: Other: Other: Other: Other.” The general rate of duty will be 2.5 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 Matthew Gay at [email protected].
Sincerely,
(for)
James P. Forkan
Director
National Commodity Specialist Division