United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1999 NY Rulings > NY E85767 - NY E85821 > NY E85770

Previous Ruling Next Ruling


August 13, 1999

CLA-2-82:RR:NC:1:115 E85770

CATEGORY: CLASSIFICATION

TARIFF NO.: 8211.93.0060

Mr. Larry Robertson
Invo Innovative Products Inc.
P.O. Box 245
Trenton, Ontario Canada K8V 5R5

RE: The tariff classification of hand tool from Canada.

Dear Mr. Robertson:

In your letter dated July 27, 1999 you requested a tariff classification ruling.

The sample submitted is a hand tool made of durable heavy duty plastic. The tool is called Pick and Cut. At one end is a wedge -shaped head in the form of a pick. On the other end of the tool is a guarded blade used as an utility knife. This tool is recommended for Horse trainers, grooms and handlers.

Classification will be determined by the General Rules of Interpretation governed by the following principles: 3. When, by application of rule 2(b) or for any other reason, goods are, prima facie, classifiable under two or more headings, classification shall be effected as follows: (a) The heading which provides the most specific description shall be preferred to headings providing a more general description. However, when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods or to part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more complete or precise description of the goods. (b) Mixtures, composite goods consisting of different materials or made up different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable. (c) When goods cannot be classified by reference to 3(a) or 3(b), they shall be classified under the heading which occurs last in
numerical order among those which equally merit consideration. In this tool 3(c) is applicable and the utility knife appears last in numerical order.

The applicable subheading for the Pick and Cut Tool will be 8211.93.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for Knives having other than fixed blades..Other. The rate of duty will be 3 cents each + 5.4 % ad valorem.

This ruling is being issued under the provisions of Part 177 of the Customs 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, contact National Import Specialist Melvyn Birnbaum at 212-637-7017.

Sincerely,

Robert B. Swierupski
Director,

Previous Ruling Next Ruling

See also: