The tariff classification of a digital protractor from China

N209751 April 9, 2012 CLA-2-90:OT:RR:NC:4:405 CATEGORY: Classification TARIFF NO.: 9017.20.8080 Mr. Rosario Puglisi OEC Logistics Inc. 133-33 Brookville Boulevard, Suite 306 Rosedale, NY 11422 RE: The tariff classification of a digital protractor from China Dear Mr. Puglisi: In your letter dated March 8, 2012, for General Tools Manufacturing Co, you requested a tariff classification ruling. A sample was provided. Per the description on the retail package for this Model 1702, it is used to “take the guesswork out of measuring, marking, reading and transferring angles.” It is primarily a metal straightedge, about 1 inch wide and 6 inches long, marked with millimeters on one edge and inches on the other along most of its length. It is attached to a thin metal plate which is about 3 inches long and 2 inches wide. The attachment is via a hinge which can be locked in place for transferring the angle for marking on the work to be cut. The angle made between the straightedge and the plate is displayed in degrees on a digital readout so it is not necessary to place it over a protractor to determine the size of the angle, if desired. A semicircle with angle markings from 0 to 180 degrees, like those on the protractors used in schools, is also embossed on the back of the plate. Harmonized System Explanatory Note, 9017, A, Drawing instruments, includes Protractors as an example, and B, Marking-out instruments, states, “Markingout consists in marking construction lines, etc., on the surface of a part to be machined, sawn, etc.” Although it can be used to simply measure a length like an ordinary ruler, that would be a minor use. The applicable subheading for this digital protractor will be 9017.20.8080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "other" Drawing and Marking-out instruments (for example, pantographs, protractors and drawing sets). The rate of duty will be 4.6% 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 J. Sheridan at (646) 733-3012. Sincerely, Thomas Russo Director National Commodity Specialist Division