RE: The tariff classification and country of origin of a pneumatic air hammer kit

U.S. Department of Homeland Security U.S. Customs and Border Protection National Commodity Specialist Division One World Trade Center, Suite 51.201 New York, NY 10007 U.S. Customs and Border Protection N365616 October 15, 2026 CLA-2-84:OT:RR:NC:N1:164 CATEGORY: Classification; Origin TARIFF NO.: 8467.19.1000 Icey Huang Autowin Group Limited Flat/RM 08, 15/F Witty Commercial Building 1A-1L Tung Choi Street Mongkok, Kowloon, Hong Kong China RE: The tariff classification and country of origin of a pneumatic air hammer kit Dear Icey Huang: In your letter dated October 1, 2026, you requested a tariff classification and country of origin determination ruling. Product information was submitted with your request. The item under consideration is a pneumatic air hammer kit (Item number 1151200002) which will be used for removing weld slag, rust, scale, cutting bolts, chiseling metal, and breaking cement. When the user engages the trigger, compressed air enters the tool and is directed to a cylinder which houses a piston. The highly compressed air forces the piston forward within the cylinder before it is returned backward in a continuous reciprocating cycle. This rapid reciprocating motion extends to the shank of an attached chisel to deliver impacts to a workpiece. You confirmed that there is no rotary mechanism or rotary output. The hammer kit features a black die-cast aluminum handle, trigger-operated valve, carbon steel piston and cylinder, and a quick-change retainer spring for easy chisel replacement. Additionally, it will be imported as a kit for retail sale with four round-shank chisels packaged together in a box. As you described, the air hammer is assembled in Malaysia from Malaysian and Chinese components. In Malaysia, metal stock and rough metal blanks from China undergo CNC machining such as turning, drilling, boring, threading, and deburring to obtain the form of the finished handle body, cylinder, and piston. With regard to the handle body, aluminum ingots sourced from Malaysia are die-cast to shape prior to CNC machining. These processes deliver the precise shapes, dimensions, drilled holes, threading, slots, and surfaces which the components rely on for functioning. Additionally, several Chinese-origin components are imported to Malaysia ready for assembly or consolidation into the kit without further processing. These components include, but are not limited to the trigger, the valve assembly, the sealing plug, the air intake nut, springs, pins, O-rings, and the chisel attachments. Assembly begins with the installation of the piston and valve assembly into the cylinder round. After that, the cylinder round is installed onto the handle body. The sealing plug is installed onto the valve stem, and a spring is installed onto the sealing plug. At that point, the valve stem, the air intake nut, the control valve, and the trigger are sequentially installed into the handle body and secured with pins. Assembly ends with the installation of a chisel attachment and the retainer spring onto the cylinder round. Finally, the completed pneumatic air hammer is tested for function and accuracy and packaged with the four chisels in a box for export to the United States. Classification You propose classification of the pneumatic air hammer kit in subheading 8467.19.5090, 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: Pneumatic: Other: Other: Other” on the basis that the pneumatic air hammer tool imparts the essential character pursuant to General Rule of Interpretation (GRI) 3(b). Classification under the HTSUS is in accordance with the GRIs. GRI 1 provides that the classification of goods will be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 will then be applied in order. Goods classifiable under GRI 3(b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the HTSUS. While not legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings. See T.D. 89-80, 54 Fed. Reg. 35127 (August 23, 1989). Explanatory Note X to GRI 3(b) provides that the term “goods put up in sets for retail sale” means goods that: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without re-packing. In this case, the pneumatic air hammer kit satisfies the criteria of goods put up in sets for retail sale according to GRI 3(b). As you described, the air hammer tool is the most complex, expensive, and functionally integral product. Furthermore, it generates the rapid reciprocating motion which the chisel attachments rely on. Pursuant to GRI 3(b), the pneumatic air hammer tool imparts the essential character of the pneumatic air hammer kit and therefore controls the classification. Notwithstanding, we disagree with your proposed subheading. In your description, you stated that the pneumatic air hammer will be used for “removing weld slag, rust and scale, cutting bolts, chiseling metal and breaking cement.” As a result, it is suitable for metal working and provided for in a more specific subheading. The applicable subheading for the pneumatic air hammer kit (Item number 1151200002) will be 8467.19.1000, HTSUS, which provides for “Tools for working in the hand, pneumatic, hydraulic or with self-contained electric or nonelectric motor, and parts thereof: Pneumatic: Other: Suitable for metal working.” The general rate of duty will be 4.5 percent ad valorem. Country of Origin When determining the country of origin for purposes of applying current trade remedies under Section 301 and additional duties, the substantial transformation analysis is applicable. See, e.g., Headquarters Ruling Letter (HQ) H301619, dated November 6, 2018. The test for determining whether a substantial transformation will occur is whether an article emerges from a process with a new name, character, or use different from that possessed by the article prior to processing. See Texas Instruments Inc. v. United States, 681 F.2d 778 (C.C.P.A. 1982). This determination is based on the totality of the evidence. See National Hand Tool Corp. v. United States, 16 C.I.T. 308 (1992), aff’d, 989 F.2d 1201 (Fed. Cir. 1993). According to the CBP website under Section 301 Trade Remedies Frequently Asked Questions, “When importing goods put up in sets for retail sale (in accordance with GRI 3) that contain articles subject to the Section 301 remedy, if the product that imparts the essential character to the set (i.e., the HTSUS provision under which the entire set is classified) is covered by the Section 301 remedy, then the entire set will be subject to the additional 25 percent duties. If the HTSUS provision under which the entire set is classified is not covered by the Section 301 remedies, but the set contains components that are classified in a subheading covered by the 301 list, the 301 duties will not be assessed on the individual components.” As noted in the classification analysis, the pneumatic air hammer kit satisfies the criteria of goods put up in sets for retail sale according to GRI 3(b), and the pneumatic air hammer tool imparts the essential character. Based on the submission, the Chinese-origin components are not identifiable as a pneumatic air hammer at the time they are imported to Malaysia. The metal stock from Malaysia and rough blanks from China undergo significant and functionally transformative machining in Malaysia to become identifiable parts of a handheld power tool. The balance of loose components from China are less significant parts which are fundamentally dependent on the processing in Malaysia to become an air hammer. In conclusion, the totality of manufacturing and assembly operations in Malaysia effect a substantial transformation of the components into a product with a new name, character, and use different from that possessed prior to processing. Accordingly, the country of origin of the pneumatic air hammer and pneumatic air hammer kit is Malaysia. The duties cited above are current as of this ruling’s issuance. 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 at https://hts.usitc.gov/. This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the classification stated above, the merchandise covered by this ruling may also need to be reported with either the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions covering exceptions to such tariffs. For further information to assist with the importation process, please refer to the frequently updated Cargo Systems Messaging Service (CSMS) messages at https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at https://www.cbp.gov/trade/programs-administration/trade-remedies. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (C.F.R.), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 C.F.R. 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Paul Taylor at paul.m.taylor@cbp.dhs.gov. Sincerely, (for) James P. Forkan Director National Commodity Specialist Division