The tariff classification of 3-in-1 Cutting Tool from China.

N295201 April 10, 2018 CLA-2-82:OT:RR:NC:N1:118 CATEGORY: Classification TARIFF NO.: 8205.59.5560 Mr. Chen Liu Allstar Marketing Group 2 Skyline Drive Hawthorne, NY 10532 RE: The tariff classification of 3-in-1 Cutting Tool from China. Dear Mr. Liu: In your letter dated March 13, 2018, you requested a tariff classification ruling. The submitted sample, item number MC011112, is described as a Multi-Cut 3-in-1 Cutting Tool. The retail packaging indicates that the tool can be used to cut a variety of materials, including rope, metal, plastic, leather and tree limbs. The tool incorporates two comfort-grip handles attached to two jaws that operate around an offset pivot point. The upper jaw consists of a steel blade and a titanium wire cutter. The bottom jaw is flat and approximately a half inch in width. Items to be cut are placed on the flat surface of the lower jaw. When the user squeezes the handles together, the upper steel blade or titanium cutter slices through the material being cut. Additionally, a release lever on the bottom jaw enables it to slide inward towards the handles. This allows the upper steel blade to protrude outward and be used similar to a utility knife. A storage compartment located in one of the handles contains replacement steel blades. The Multi-Cut 3-in1 Cutting Tool is composed of different components (i.e., multi-cutting blade, utility knife, wire cutter and extra blades) and is therefore considered to be a composite good. The Explanatory Notes to the Harmonized Tariff Schedule of the United States (HTSUS), GRI 3 (b) (VIII), state that the factor which determines 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. When the essential character of a composite good can be determined, the whole product is classified as if it consisted only of the material or component that imparts the essential character to the composite good. In this case we find that the multi-cutting blade imparts the essential character of the tool. The applicable subheading for The Multi-Cut 3-in1 Cutting Tool, item number MC011112, 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 https://hts.usitc.gov/current. 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, Steven A. Mack Director National Commodity Specialist Division