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HQ 956590




September 14, 1994

CLA-2 CO:R:C:M 956590 RFA

CATEGORY: CLASSIFICATION

TARIFF NO.: 8467.89.50

Mr. A. Kilpatrick
Airtec International LTD
Couper Street
Glasgow G4 0DL
United Kingdom

RE: Master 35 gasoline-driven impact wrench; tools for working in the hand; EN 84.67

Dear Mr. Kilpatrick:

This is in response to your letter dated June 3, 1994, concerning the tariff classification of the Master 35 gasoline-driven impact wrench under the Harmonized Tariff Schedule of the United States (HTSUS).

FACTS:

The merchandise, labeled as the Master 35 gasoline-driven impact wrench, is capable of tightening and loosening bolts/nuts; driving in and removing lag screws and using an adapter chuck for drilling. It is designed to be used with standard sockets and drill bits. The impact wrench also has full anti-vibration handles and a foot rest for stability.

The impact wrench is powered by a 66cc air-cooled engine, with electronic ignition, centrifuge clutch and diaphragm carburetor. It has a 1 inch standard square drive with a torque range from 350 to 1000 feet/lbs. The impact wrench measures 23.5 inches in length, 18 inches in width, 11 inches in height, and weighs 42 lbs.

ISSUE:

Is the impact wrench classifiable as other hand tools under the HTSUS?

LAW AND ANALYSIS:

Classification of merchandise under the HTSUS is in accordance with the General Rules of Interpretation (GRI's), taken in order. GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes.

You indicate that the impact wrench is classifiable under heading 8467, HTSUS, because it is a tool for working in the hand.

The Harmonized Commodity Description and Coding System Explanatory Notes (EN) constitute the Customs Cooperation Council's official interpretation of the HTSUS. While not legally binding, the ENs provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings. See T.D. 89-80, 54 Fed.Reg. 35127, 35128 (August 23, 1989). EN 84.67, page 1289, states in pertinent part:

This heading covers tools which incorporate a compressed air motor (or compressed air operated piston), an internal combustion motor or any other non-electric motor. . . .

The heading covers such tools only if for working in the hand. The expression "tools for working in the hand" means tools designed to be held in the hand during use, and also heavier tools (such as earth rammers) which are portable, that is, which can be lifted and moved by hand by the user, in particular while work is in progress, and which are also designed to be controlled and directed by hand during operation. To obviate the fatigue of taking their full weight during operation they may be used with auxiliary supporting devices. . . .

Subject to the conditions above, the tools of this heading include, inter alia:

(1) Drilling, tapping or reaming machines. (2) Boring machines, rock drills, etc.
(3) Wrenches, screwdrivers, nut setters and the like.

According to the information provided, the impact wrench incorporates an internal combustion motor, as well as full anti-vibration handles and a foot rest for stability. It is designed to be held in the hand in order to tighten and loosen bolts and nuts; drive in and remove lag screws and use an adapter chuck for drilling. Based upon this information, we find that the impact wrench meets the definition of "tools for working in the hand" set forth in EN 84.67. Therefore, the impact wrench is classifiable under subheading 8467.89.50, HTSUS, which provides for other tools for working in the hand.

HOLDING:

The Master 35 gasoline-driven impact wrench is classifiable under subheading 8467.89.50, HTSUS, which provides for: "[t]ools for working in the hand, pneumatic or with self-contained nonelectric motor, and parts thereof: [o]ther tools: [o]ther: [o]ther . . . ." The column one, general rate of duty is 2.5 percent ad valorem.

Sincerely,

John Durant, Director
Commercial Rulings Division

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