The tariff classification of hand-held tool attachments from China.

N317725 March 3, 2021 CLA-2-84:OT:RR:NC:N1:104 CATEGORY: Classification TARIFF NO.: 8467.99.0190; 9903.88.03 David Soyka Manager, Trade Compliance Stanley Black & Decker 1000 Stanley Drive New Britain, CT 06053 RE: The tariff classification of hand-held tool attachments from China. Dear Mr. Soyka: In your letter dated January 28, 2021, you requested a tariff classification ruling. The imported articles designed for use with the hand-held 20V Matrix Power Unit are as follows: The Drill attachment – Black & Decker Item number BDCMTDD is used for making holes and fastening screws, nuts, and small bolts. The Impact Drive attachment – Black & Decker Item number BDCMTI is used for driving large fasteners and long screws. The Hammer Drill attachment – Black & Decker Item number BDCMTHD is used for drilling holes in various materials utilizing a hammer action to deliver more power. The Trim Saw attachment – Black & Decker Item number BDCMTTS is used for cutting boards in a straight line. The Reciprocating Saw attachment – Black & Decker Item number BDCMTRS is used for cutting wood and thin metal. The applicable subheading for the Black & Decker Item numbers BDCMTDD, BDCMTI, BDCMTHD, BDCMTTS, BDCMTRS, as described above, will be 8467.99.0190, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for Tools for working in the hand, pneumatic, hydraulic or with self-contained electric or nonelectric motor, and parts thereof: Parts: Other…Other. The rate of duty will be Free. Products of China classified under subheading 8467.99.0190, 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., 9903.88.03, in addition to subheading 8467.99.0190, HTSUS, listed above. See U.S. Note 20 to Subchapter III, Chapter 99, HTSUS. The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the Section 301 trade remedy, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively. 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 Denise Hopkins at denise.hopkins@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division