878356 87 Ruling Active

The tariff classification of pliers from Taiwan.

Issued September 18, 1992 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8203.20.6030

Headings: 8203

Product description

The tariff classification of pliers from Taiwan.

CBP rationale

The applicable subheading for the pliers will be 8203.20.6030, Harmonized Tariff Schedule of the United States (HTS), which provides for pliers (including cutting pliers), pincers, and parts thereof: other: other (except parts).

Full text

NY 878356 September 18, 1992 CLA-2-82:S:N:N1:115 878356 CATEGORY: Classification TARIFF NO.: 8203.20.6030 Mr. John Mattson Norman G. Jensen, Inc. 3050 Metro Drive, Suite 300 Minneapolis, MN 55425 RE: The tariff classification of pliers from Taiwan. Dear Mr. Mattson: In your letter dated September 10, 1992, you requested a tariff classification ruling, on behalf of your client, Fiskars Mfg. Co., Wausau, WI. The subject sample is an unfinished needle nose plier and is one of four types that will be imported. The three additional pliers include a side cutter, an extra long needle nose plier and a 45 degree bent tip needle nose plier. All will be imported in an unfinished condition. Subsequent to importation, the following processing and finishing operations will be performed on each of the four unfinished pliers: 1) Injection molding of plastic grips around the metal tangs 2) Final packaging for store display Your inquiry suggests classification of the unfinished pliers as parts of pliers in subheading 8203.20.8000, HTS. However, Explanatory Note Rule 2 (a) extends the scope of any heading which refers to a particular article to not only the complete article but also to incomplete or unfinished articles, provided that, as presented, it has the essential character of the complete or finished article. The sample plier meets these requirements. The applicable subheading for the pliers will be 8203.20.6030, Harmonized Tariff Schedule of the United States (HTS), which provides for pliers (including cutting pliers), pincers, and parts thereof: other: other (except parts)... pliers. The duty rate will be 12 cents/doz + 5.5% ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport 

View original on CBP CROSS →

More rulings on the same tariff codes

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →