The tariff classification of a Miter Divider from China

NY L83328 March 18, 2005 CLA-2-90:RR:NC:N1:105 L83328 CATEGORY: Classification TARIFF NO.: 9017.20.8080 Ms. Janet Reiner Stonepath Logistics 1930 Sixth Ave. South, Suite 200 Seattle, WA 98134 RE: The tariff classification of a Miter Divider from China Dear Ms. Reiner: In your letter dated February 25, 2005, for Arnott Tools Inc., you requested a tariff classification ruling. You state, regarding the sample: “The item is a set consisting of: the miter divider with two red arms made of ABS plastic, two steel blades, and a steel screw and nut a smaller angle finder has two steel arms one steel screw and an plastic nut one wood cased pencil #2 We believe the item meets Customs definition of a set, and the classification we propose is 9017.80.0000 at 5.3% ad valorem.” The information you attached states, “The Miter Divider( divides any angle to achieve an accurate fitting miter joint.” From the sample and the instructions, it is clear that it is specifically made to enable the user to draw a line bisecting the angle formed by the intersecting wall panels, etc. and to use that line in guiding the saw when cutting the molding piece, etc. Since it is does not measure length, it is not classified in HTS 9017.80. The applicable subheading for the Miter Divider will be 9017.20.8080, Harmonized Tariff Schedule of the United States (HTS), which provides for “other” drawing or marking-out instruments. The rate of duty will be 4.6 percent ad valorem. The sample is being returned to you in a separate mailing. 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 J. Sheridan at 646-733-3012. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division