The tariff classification of a Fence Pliers from China.

N259003 November 25, 2014 CLA-2-82:OT:RR:NC:1:118 CATEGORY: Classification TARIFF NO.: 8205.59.5560 Mr. Joseph Chun Allied International 13207 Bradley Avenue Sylmar, CA 91342 RE: The tariff classification of a Fence Pliers from China. Dear Mr. Chun: In your undated letter you requested a tariff classification ruling. The sample you have submitted will be returned. Item number 90500 is described as a 10 ½” Fence Pliers. The tool is hand-operated and constructed of chrome vanadium alloy steel. It consists of two rubber dipped grip handles and two jaws working on a pivot. The outer side of one jaw incorporates a hammer head and the outer side of the other jaw includes a gripping claw. Two cutting shears are integrated into the sides of the pivot joint. This multifunctional tool is capable of cutting wires, pulling staples, hammering nails and stretching barbed wire. It is imported with a fitted belt holster. Although this item is referred to as a pliers, it is not constructed similar as such. Pliers are primarily designed to be a gripping tool. The jaws are adapted to handling small objects and bend or shape wire. The instant item consists of jaws that incorporate a hammer head and claw, and includes cutting shears that are integrated into the pivot joint. Therefore, classification as a pliers within heading 8203 of the Harmonized Tariff Schedule of the United States (HTSUS) would be incorrect. The applicable subheading for the 10 ½” Fence Pliers, item number 90500, will be 8205.59.5560, HTSUS, which provides for handtools (including glass cutters) not elsewhere specified or included; blow torches and similar self-contained torches; vises, clamps and the like, other than accessories for and parts of machine tools; anvils; portable forges; hand- or pedal-operated grinding wheels with frameworks; base metal parts thereof: other handtools (including glass cutters) and parts thereof: other: other: of iron or steel: other: other (including parts). The rate of duty will be 5.3% 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 Anthony Grossi at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division