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 > 2007 NY Rulings > NY N006042 - NY N006097 > NY N006091

Previous Ruling Next Ruling
NY N006091




February 12, 2007

CLA-2-85:RR:NC:N1:113

CATEGORY: CLASSIFICATION

TARIFF NO.: 8509.80.5095

Ms. Yolanda S. Massey
Import Manager
Michaels Stores Procurement Co., Inc.
8000 Bent Branch Drive
Irving, TX 75063

RE: The tariff classification of the Creative Hand Sander, Creative Rotary Tool, Creative Craft & Home Tool Kit and Creative Rotary Tool Accessory Kit made in China.

Dear Ms. Massey:

In your letter dated January 19, 2007, you requested a tariff classification ruling.

The merchandise is identified as the Creative Hand Sander (item number 26587), Creative Rotary Tool (item number 27300), Creative Craft & Home Tool Kit (item number 27301), and Creative Rotary Tool Accessory Kit (item number 27327). The Creative Hand Sander is described as a small tool that contains an electric motor. The item features an on/off switch, an adjustable speed dial, and a hook and loop rectangle base. The Creative Hand Sander includes a 12 volt adapter, a metal triangle base for precision sanding, and sandpaper and polishing pads that attach to either base.

The Creative Rotary Tool is described as a small tool that contains an electric motor. The item features an on/off switch, an adjustable speed dial and a built in chuck. The Creative Rotary Tool includes a 12 volt adapter, a sanding band, a drum mandrel for sanding bands, an engraving cutter and a 3/32 inch drill bit. The advertising literature indicates that the Creative Hand Sander and the Creative Rotary Tool are sized for a woman’s hand and perfect for craft projects.

The Creative Craft & Home Tool Kit includes a tool box, level, hammer, measuring tape, screwdriver and craft pliers. The accessories bag includes picture hangars, small nails, large nails, a hanging wire, sawtooth hangers, screw eyes and screws.

The Creative Rotary Tool Accessory Kit includes felt polishing discs, fine sanding discs, a medium grit buffer, fine sanding bands, a disc mandrel, coarse sanding bands, a cone cutter, an engraving cutter, a cylinder cutter, drill bits, a screwdriver, a drum mandrel and a storage box. The advertising literature indicates that the Creative Rotary Tool Accessory Kit can be used for sanding wood surfaces, drilling holes, cutting balsa wood, etching glass, carving wood, cutting dowels, polishing Makin’s Clay and polymer clay, and engraving metals.

The applicable subheading for the Creative Hand Sander and the Creative Rotary Tool will be 8509.80.5095, Harmonized Tariff Schedule of the United States (HTSUS), which provides for electromechanical domestic appliances, with self-contained electric motor, other appliances, other, other. The rate of duty will be 4.2 percent ad valorem.

Your inquiry does not provide enough information for us to give a classification on the Creative Craft & Home Tool Kit and the Creative Rotary Tool Accessory Kit. We need additional information in order to issue a ruling on these items. Please submit the information described below regarding the Creative Craft & Home Tool Kit.

Provide the value of the craft pliers.

Explain the function of the small nails with the ribs around the head. What is the purpose of the ribs?

Please submit the information described below regarding the Creative Rotary Tool Accessory Kit.

Provide cost breakdown for all the components in the Creative Rotary Tool Accessory Kit (item number 27327) including the storage box.

Back of concept sample reads “No Origin Country Label Yet”. Specification sheet reads “FOB: HONG KONG”. Is the country of origin Hong Kong?

Item number 27327 is described as the Creative Rotary Tool Accessory Kit. How does the screwdriver contribute to the operation of the rotary tool? Concept sample includes 2 screwdrivers while specification sheet only lists one screwdriver. Please confirm number of screwdrivers to be included in item number 27327. Specify exactly what will be included at time of importation into the United States. Submitted concept sample only has 30 pieces (specification sheet lists 36 pieces) – missing 5 fine sanding bands and one mandrel.

Is there any repacking done subsequent to importation into the United States?

What is the material of composition of the mandrels, cutters and drill bits? Do any of these items contain by weight over 0.2 percent of chromium, molybdenum, or tungsten, or over 0.1 percent of vanadium?

Regarding the sanding discs, sanding bands and grit buffer:

For each item that incorporates an abrasive, indicate the precise chemical or mineral name of the abrasive material. Indicate whether the abrasive is in the form of a natural mineral derived from the earth or a synthetic chemical. Include the precise chemical/geological name of the abrasive material used. Indicate whether the abrasive is coated on the article or agglomerated within the article. If applicable, indicate the composition of binding agents used to bond the abrasives. Describe the precise manner in which each of these articles is produced. From each item, describe the precise manner in which the abrasive material (e.g., aluminum oxide) and the body of the article are combined.

Regarding the felt polishing discs:

Indicate material of composition for these discs, e.g., natural wool or synthetic felt.

When this information is available, you may wish to consider resubmission of your request. If you resubmit the request, please submit samples of item numbers 27301 and 27327 in the condition in which they will be imported into the United States, as well as the additional information. If you decide to resubmit your request, please include all of the material that we have returned to you and mail your request to U.S. Customs and Border Protection, Customs Information Exchange, 10th Floor, One Penn Plaza, New York, NY 10119, attn: Binding Rulings Section.

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 on World Wide Web at http://www.usitc.gov/tata/hts/.

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 Ann Taub at 646-733-3018.

Sincerely,

Robert B. Swierupski
Director,

Previous Ruling Next Ruling

See also: