N189013 N1 Ruling Active

The tariff classification of a crack filler applicator tool head

Issued November 7, 2011 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4016.99.6050

Headings: 4016

Product description

The product is an applicator tool head used for repairing cracks in asphalt. Although you identify the tool as a “squeegee,” it is used as an applicator that adds filler material to cracks rather than as a broom used to sweep away liquid from a wet surface for drying. The tool head is constructed of a metal frame in either a U-shape or a V-shape with a neoprene rubber blade. It is designed to fit onto a wooden handle. The handle is not included with the applicator head. The tool is used to hold and push tar or repair compound into the cracks in asphalt. The essential character is imparted by the neoprene rubber blade. The rate of duty provided below is the rate applicable when the product is imported from countries with which the United States has Normal Trade Relations.

CBP rationale

The applicable subheading for the crack filler “squeegee” applicator tool head 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

N189013 November 7, 2011 CLA-2-40:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 4016.99.6050 Ms. Diane H. Neuner Haviland Corporation P.O. Box 769 200 S. Highway U Linn, MO 65051 RE: The tariff classification of a crack filler applicator tool head Dear Ms. Neuner: In your letter dated October 14, 2011, you requested a tariff classification ruling. The product is an applicator tool head used for repairing cracks in asphalt. Although you identify the tool as a “squeegee,” it is used as an applicator that adds filler material to cracks rather than as a broom used to sweep away liquid from a wet surface for drying. The tool head is constructed of a metal frame in either a U-shape or a V-shape with a neoprene rubber blade. It is designed to fit onto a wooden handle. The handle is not included with the applicator head. The tool is used to hold and push tar or repair compound into the cracks in asphalt. The essential character is imparted by the neoprene rubber blade. The rate of duty provided below is the rate applicable when the product is imported from countries with which the United States has Normal Trade Relations. The applicable subheading for the crack filler “squeegee” applicator tool head 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 general 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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