The tariff classification of a miter box from China

N296248 May 10, 2018 CLA-2-76:OT:RR:NC:N1:113 CATEGORY: Classification TARIFF NO.: 7616.99.5190 Mr. Ben Inman Freeman Manufacturing & Supply Company 1101 Moore Road Avon, OH 44011 RE: The tariff classification of a miter box from China Dear Mr. Inman: In your letter dated April 19, 2018, you requested a tariff classification ruling. A schematic diagram and photograph were submitted with your request. The item concerned is referred to as a “Matter Box”. It is an aluminum miter box that contains three pre-cut slots and is used to guide a hand saw to cut specific angles. You have indicated that the box is used to slice wax ring tubes and bars into tablets with precise straight and parallel walls, or tapered sides. The box also includes a stop lock for cutting multiple tablets of the same size. You have indicated in your ruling request, that the miter box is to be used with a hand saw and clamps. However, you have stated that the hand saw and clamps will be sold as a kit and are both of United States origin. The applicable subheading for the “Matter Box” will be 7616.99.5190, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of aluminum, other, other, other, other, other, other. The rate of duty will be 2.5 percent 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 the World Wide Web at https://hts.usitc.gov/current. 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 ann.taub@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division