The tariff classification of a Paint Can and Bottle Opener from China.
Issued August 4, 2015 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 8205.59.5560
Headings: 8205
GRI rules applied: GRI 3, GRI 3(b), GRI 3(c)
Product description
Item number PCOSU1 is described as a Paint Can and Bottle Opener. One end of the tool can be used to open bottles and the other end incorporates a curved edge which is used to pry open paint cans. You have stated that the tool is made entirely of steel. The Paint Can and Bottle Opener tool is considered to be a composite good within the meaning of General Rule of Interpretation (GRI) 3. Goods classifiable under GRI 3(b) shall be classified as if they consisted of material or a component which gives them their essential character. The Explanatory Note to the Harmonized Tariff Schedule of the United States (HTSUS), GRI 3 (b) (VIII), states that the factors which determine essential character will vary between different kinds of goods. It may for example, be determined by the nature of the materials or components, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods. Inasmuch as no essential character can be determined for the instant item, GRI 3(b) does not apply. GRI 3(c) states that when the essential character of a composite good cannot be determined, classification is based on the heading that occurs last in numerical order among those which equally merit consideration. In this case, the paint can opener falls last within heading 8205, HTSUS, in accordance with GRI 3(c).
CBP rationale
The applicable subheading for the Paint Can and Bottle Opener, item number PCOSU1, 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).
Full text
N266676 August 4, 2015 CLA-2-82:OT:RR:NC:N1:118 CATEGORY: Classification TARIFF NO.: 8205.59.5560 Mr. Gang He SHLA Group, Inc 615 Hawaii Avenue Torrance, CA 90503 RE: The tariff classification of a Paint Can and Bottle Opener from China. Dear Mr. He: In your letter dated June 30, 2015, you requested a tariff classification ruling. Item number PCOSU1 is described as a Paint Can and Bottle Opener. One end of the tool can be used to open bottles and the other end incorporates a curved edge which is used to pry open paint cans. You have stated that the tool is made entirely of steel. The Paint Can and Bottle Opener tool is considered to be a composite good within the meaning of General Rule of Interpretation (GRI) 3. Goods classifiable under GRI 3(b) shall be classified as if they consisted of material or a component which gives them their essential character. The Explanatory Note to the Harmonized Tariff Schedule of the United States (HTSUS), GRI 3 (b) (VIII), states that the factors which determine essential character will vary between different kinds of goods. It may for example, be determined by the nature of the materials or components, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods. Inasmuch as no essential character can be determined for the instant item, GRI 3(b) does not apply. GRI 3(c) states that when the essential character of a composite good cannot be determined, classification is based on the heading that occurs last in numerical order among those which equally merit consideration. In this case, the paint can opener falls last within heading 8205, HTSUS, in accordance with GRI 3(c). The applicable subheading for the Paint Can and Bottle Opener, item number PCOSU1, 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
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