The tariff classification of a digital “angle finders” from China

N209754 April 10, 2012 CLA-2-90:OT:RR:NC:4:405 CATEGORY: Classification TARIFF NO.: 9017.20.8080 Mr. Rosario Puglisi OEC Logistics Inc. 133-33 Brookville Boulevard, Suite 306 Rosedale, NY 11422 RE: The tariff classification of a digital “angle finders” from China Dear Mr. Puglisi: In your letter dated March 8, 2012, for General Tools Manufacturing Co, you requested a tariff classification ruling. Two samples, labeled Pro-Angle II, in 5 inch and 10 inch length versions, were provided. Per the description on the retail package for these Models 822 and 823, each “measures corners precisely for accurate miter cuts of moldings or frames with no waste.” Each item is primarily two metal straightedges, about 1.3 inches wide, marked with millimeters on one edge and inches on the other. They meet at a hinge which can be locked in place for transferring the angle for marking on the work to be cut. The angle made between the two blades is displayed in degrees on a digital readout so it is not necessary to place it over a protractor to determine the size of the angle, if desired. Harmonized System Explanatory Note, 9017, A, Drawing instruments, includes Protractors as an example, and B, Marking-out instruments, states, “Markingout consists in marking construction lines, etc., on the surface of a part to be machined, sawn, etc.” Although it can be used to simply measure a length like an ordinary ruler, that would be a minor use. The applicable subheading for these Models 822 and 823 will be 9017.20.8080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "other" Drawing and Marking-out instruments (for example, pantographs, protractors and drawing sets). The rate of duty will be 4.6% ad valorem. 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 J. Sheridan at (646) 733-3012. Sincerely, Thomas Russo Director National Commodity Specialist Division