The tariff classification of the "Caulk Wizard" from Canada
Issued October 15, 2010 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 4016.99.6050
Headings: 4016
GRI rules applied: GRI 3(b)
Product description
The Caulk-Wizard is a hand-held tool consisting of a plastic handle, a nitrile rubber blade for the application and removal of caulk, and a metal blade for cutting the nozzle of the caulk tube. GRI 3(b) provides that composite goods consisting of different materials or made up of different components shall be 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. In this instance the rubber blade, which is used to apply and remove caulk, imparts the essential character. The metal blade, which is used only to cut the caulk nozzle, has a subsidiary role. Similarly, the plastic handle has a role that is subsidiary to the rubber blade.
CBP rationale
The applicable subheading for the Caulk-Wizard will be 4016.99.6050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of vulcanized rubber other than hard rubber, other.
Full text
N124295 October 15, 2010 CLA-2-40:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 4016.99.6050 Mr. Andrew Dewberry Vancouver Tool Corp. 6187 MacDonald Street Vancouver, B.C., Canada V6N 1E7 RE: The tariff classification of the “Caulk Wizard” from Canada Dear Mr. Dewberry: In your letter dated September 10, 2010, you requested a tariff classification ruling. A sample was provided with your letter. The Caulk-Wizard is a hand-held tool consisting of a plastic handle, a nitrile rubber blade for the application and removal of caulk, and a metal blade for cutting the nozzle of the caulk tube. GRI 3(b) provides that composite goods consisting of different materials or made up of different components shall be 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. In this instance the rubber blade, which is used to apply and remove caulk, imparts the essential character. The metal blade, which is used only to cut the caulk nozzle, has a subsidiary role. Similarly, the plastic handle has a role that is subsidiary to the rubber blade. The applicable subheading for the Caulk-Wizard will be 4016.99.6050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of vulcanized rubber other than hard rubber, 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 World Wide Web at http://www.usitc.gov/tata/hts/. 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 Joan Mazzola at (646) 733-3023. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division
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