The tariff classification of socket forgings from Taiwan.

N300612 October 12, 2018 CLA-2-82:OT:RR:NC:N1:118 CATEGORY: Classification TARIFF NO.: 8204.20.0000 Ms. Julie C. Vair Tradewin 1015 Third Avenue Seattle WA 98104 RE: The tariff classification of socket forgings from Taiwan. Dear Ms. Vair: In your letter dated September 17, 2018, on behalf of your client, National Machine Company, DBA, NMG Aerospace, you requested a tariff classification ruling. The merchandise under consideration is described as socket forgings. You have stated that the subject socket forgings will be further worked after importation to become sockets for use with a ratchet or impact wrench. The forgings are composed of M440 or 4140 – alloy steel and have the main shape of a socket already formed. The pictures and technical drawings you submitted indicate that, at the time of importation, the forgings are recognizable as sockets. After importation into the United States, the socket forgings will undergo the following processing: 1) Lathe Turning; 2) Centerless Grinding; 3) Vibratory Deburring; 4) Impression Stamping; 5) Heat Treating: 6) Metal Processing; 7) Laser Etching and Painting; 8) Assembled and/or kitted with other products. Merchandise is classifiable under the Harmonized Tariff Schedule of the United States (HTSUS) in accordance with the General Rules of Interpretation (GRIs). GRI 1 states in part that for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes. GRI 2(a) extends the scope of the HTS headings to include unfinished articles, provided the unfinished articles have the essential character of the finished article. GRI 2(a) further states that: Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as entered, the incomplete or unfinished article has the essential character of the complete or finished article. It shall also include a reference to that article complete or finished (or failing to be classified as complete or finished by virtue of this rule), entered unassembled or disassembled.In addition, Explanatory Note (EN) II under GRI 2(a) states that: The provisions of this Rule also apply to blanks unless these are specified in a particular heading. The term "blanks" means an article, not ready for direct use, having the approximate shape or outline of the finished article or part, and which can only be used, other than in exceptional cases, for completion into the finished article or part.Semi-manufactures not yet having the essential shape of the finished articles (such as is generally the case with bars, discs, tubes, etc.) are not regarded as "blanks."Thus, two criteria which an article must meet in order to be classified as a blank for purposes of GRI 2(a) are (1) it must possess the approximate shape or outline of the finished article, and (2) the sole use must be for completion into the finished article. In this case, GRI 2(a) is applicable to the articles in question. They are blanks by definition and by statements found in your submission. At the time of importation, they meet the two criteria stated above. They have the approximate shape or outline of a finished socket and cannot be used for any other purpose. Information found in your submission indicates that each socket forging is a net shape blank which closely approximates the outline of the finished article it will form. Although the article requires some post-importation processing, upon importation it is readily recognizable as the finished article it will become. Further, there is nothing to suggest that the article has any practical use other than for completion into a finished socket. Thus, this office finds that each socket forging is an unfinished article which has the essential character of a complete or finished good of heading 8204, HTSUS. The applicable subheading for the socket forgings will be 8204.20.0000, HTSUS, which provides for hand-operated spanners and wrenches (including torque meter wrenches but not including tap wrenches); socket wrenches, with or without handles, drives or extensions; base metal parts thereof: socket wrenches, with or without handles, drives and extensions, and parts thereof. The rate of duty will be 9% 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 the 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 E. Grossi at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division