The tariff classification of a Slide Hammer from China

N299372 August 10, 2018 CLA-2-84:OT:RR:NC:N1:104 CATEGORY: Classification TARIFF NO.: 8466.10.0175; 9903.88.01 Ms. Christi Roos M-PACT Solutions P.O. Box 30209 4294 Swinnea Road Memphis, TN 38118 RE: The tariff classification of a Slide Hammer from China Dear Ms. Roos: In your letter dated July 20, 2018, on behalf of your client, GreatNeck, you requested a tariff classification ruling. As requested, the sample will be returned. You requested a classification on a product called the Slide Hammer, Part Number 27033. The Slide Hammer weighs 5 pounds and has a thread size of 5/8 inch x 18 inches. It works with OEMTOOL tools such as axle and jaw pullers as well as other manufacturers’ tools that have the same thread size. The Slide Hammer is a tool holder designed for hand operation with tools such as pullers. The slide hammer consists of a long steel shaft with an attachment point at one end, a heavy weight that slides along the shaft and a stop for the weight to impact on the end opposite the attachment point. The tool attaches to the object that needs to be pulled and transmits an impact force to the object without striking the object. The movement of the weight on the slide hammer is transferred to the shaft which thereby pulls the attached end in the direction the weight had been moving. The slide hammer is often used in automobile repair shops to pull out dents and remove bearings. You suggested classifying the Slide Hammer within subheading 8205.59.5560, HTSUS, which provides for “other handtools”. Hand tools, included in heading 8205, HTSUS, are not defined in the HTSUS or the Explanatory Notes (ENs). In Headquarters Ruling Letter (“HQ”) 966118, dated September 11, 2003, CBP noted that the Courts have defined a hand tool as “any tool which is held and operated by the unaided hands; e.g., a chisel, plane or saw.” Western Oilfields Supply Co. v. United States, 296 F. Supp. 330, 62 Cust. Ct. 182 (1969); Hollywood Accessories, Division of Allen Electronics & Equipment Co. v. United States, 282 F. Supp. 499, 60 Cust. Ct. 360 (1968); F.B. Vandegrift & Co., Inc. v. United States, 65 Cust. Ct. 260 (1970). Similarly, Note 1 to Chapter 82, HTSUS, states that, with certain exceptions, “this chapter covers only articles with a blade, working edge, working surface or other working part of: (a) Base metal ….” The court in Continental Arms Corp.; Gehrig, Hoban & Co., Inc. v. United States, 65 Cust. Ct. 80, 82 (1970), defined a “working part” as the part of a hand tool “which performs work on an external object…. that part of the tool which does work in relation to a workpiece or object external to the tool”. The Slide Hammer is designed and used to hold other attachments, which in turn perform work on an external object. It does not have a “working part, as defined above and within the meaning of Note 1 to Chapter 82. Furthermore, the Slide Hammer does not meet the definition of a hand tool as discussed in HQ 966118 and the Court cases cited above. Accordingly, we find that the Slide Hammer is not classifiable as a hand tool in heading 8205, HTSUS. The applicable subheading for the Slide Hammer, Part Number 27033, will be 8466.10.0175, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Parts and accessories suitable for use solely or principally with the machines of headings 8456 to 8465, including work or tool holders, self-opening dieheads, dividing heads and other special attachments for the machines; tool holders for any type of tool for working in the hand: Tool holders and self-opening dieheads: Other”. The rate of duty will be 3.9 percent ad valorem. Effective July 6, 2018, the Office of the United States Trade Representative imposed an additional tariff on certain products of China classified in the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(b), HTSUS.  For additional information see “Notice of Action and Request for Public Comment Concerning Proposed Determination of Action Pursuant to Section 301: China’s Acts, Policies, and Practices Related to Technology Transfer, Intellectual Property, and Innovation” (June 20, 2018, 83 F.R. 28710).  Products of China that are provided for in subheading 9903.88.01 and classified in one of the subheadings enumerated in U.S. note 20(b) to subchapter III shall continue to be subject to antidumping, countervailing, or other duties, fees and charges that apply to such products, as well as to those imposed by subheading 9903.88.01. Products of China classified under subheading 8466.10.0175, HTSUS, unless specifically excluded, are subject to the additional 25 percent ad valorem rate of duty.  At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.01, in addition to subheading 8466.10.0175, HTSUS, listed above. The tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Notice cited above and the applicable Chapter 99 subheading. 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 Patricia O’Donnell at patricia.k.odonnell@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division