CBP Ruling N211598 — The tariff classification of a High Speed Sanding Pad Set from Hong Kong

Tariff classification

Headings: 8467

GRI rules applied: GRI 3(b)

Product description

The High Speed Sanding Pad Set, Part Number 2525PV, is made of hard vulcanized plastic. The pads are imported in a package containing one pad each of the following sizes, i.e., 3”, 4.5” and 5.5”. The pads are designed to be used on 5 inch high speed sanders with a maximum rated speed of 20,000 rpm. They function as a means of support for the sand paper (not included with the pads). Each round pad features a hole in the center. Once the sandpaper is placed against the pad, a metal arbor (bolt) is inserted through this hole in order to affix the sandpaper/pad securely to the sander. The imported pads are marketed as a “set” and are imported packaged together for retail sale in a clam shell type packaging. No components will be added subsequent to importation. In view of these facts, consideration was given to General Rule of Interpretation 3(b) (“GRI 3(b)”). Explanatory Note X to GRI 3(b) provides that for the purpose of this rule, the term “goods put up in sets for retail sale” shall be taken to mean goods which: (a) consist of at least two different articles, which are, prima facie, classifiable in different headings. (b) consist of products or articles put up together to meet a specific activity; and (c) are put up in a manner suitable for sale directly to users without repackaging (e.g. in boxes or cases or on boards). The grouping of sanding pads does meet the requirements of both criteria (b) and (c). However, the requirement of criteria (a) is not met. Therefore it is the opinion of this office that the High Speed Sanding Pad Set, Part Number 2525PV, is not a “set” for classification purposes. The pads will be classified in their appropriate Harmonized Tariff Schedule of the United States (HTSUS) provision.

CBP rationale

The applicable subheading for the High Speed Sanding Pad Set, Part Number 2525PV, will be 8467.92.0090, HTSUS, which provides for “Tools for working in the hand, pneumatic, hydraulic or with self-contained electric or nonelectric motor, and parts thereof: Parts: Of pneumatic tools…Other”.

Full text

N211598 April 26, 2012 CLA-2-84:OT:RR:NC:1:104 CATEGORY: Classification TARIFF NO.: 8467.92.0090 Ms. Lisa Girvin, LCB General Parts Inc./Carquest 4401 Atlantic Avenue Raleigh, NC 27604 RE: The tariff classification of a High Speed Sanding Pad Set from Hong Kong Dear Ms. Girvin: In your letter dated March 23, 2012 on behalf of CQ Sourcing, Inc., you requested a tariff classification ruling. The High Speed Sanding Pad Set, Part Number 2525PV, is made of hard vulcanized plastic. The pads are imported in a package containing one pad each of the following sizes, i.e., 3”, 4.5” and 5.5”. The pads are designed to be used on 5 inch high speed sanders with a maximum rated speed of 20,000 rpm. They function as a means of support for the sand paper (not included with the pads). Each round pad features a hole in the center. Once the sandpaper is placed against the pad, a metal arbor (bolt) is inserted through this hole in order to affix the sandpaper/pad securely to the sander. The imported pads are marketed as a “set” and are imported packaged together for retail sale in a clam shell type packaging. No components will be added subsequent to importation. In view of these facts, consideration was given to General Rule of Interpretation 3(b) (“GRI 3(b)”). Explanatory Note X to GRI 3(b) provides that for the purpose of this rule, the term “goods put up in sets for retail sale” shall be taken to mean goods which: (a) consist of at least two different articles, which are, prima facie, classifiable in different headings.(b) consist of products or articles put up together to meet a specific activity; and(c) are put up in a manner suitable for sale directly to users without repackaging (e.g. in boxes or cases or on boards). The grouping of sanding pads does meet the requirements of both criteria (b) and (c). However, the requirement of criteria (a) is not met. Therefore it is the opinion of this office that the High Speed Sanding Pad Set, Part Number 2525PV, is not a “set” for classification purposes. The pads will be classified in their appropriate Harmonized Tariff Schedule of the United States (HTSUS) provision. The applicable subheading for the High Speed Sanding Pad Set, Part Number 2525PV, will be 8467.92.0090, HTSUS, which provides for “Tools for working in the hand, pneumatic, hydraulic or with self-contained electric or nonelectric motor, and parts thereof: Parts: Of pneumatic tools…Other”. The rate of duty will be Free. 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 Patricia O’Donnell at (646) 733-3011. Sincerely, Thomas J. Russo Director National Commodity Specialist Division

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