The tariff classification of a shovel attachment and a shovel attachment included with a power head from China.

N323187 December 21, 2021 CLA-2-84:OT:RR:NC:N1:104 CATEGORY: Classification TARIFF NO.: 8467.29.0090; 9903.88.15; 8467.99.0190; 9903.88.03 Mark S. Baxa President & CEO FerniaCreek Global Supply Chain Consulting Group 2208 Missouri Blvd. Suite 102 Jefferson City, MO 65109 RE: The tariff classification of a shovel attachment and a shovel attachment included with a power head from China. Dear Mr. Baxa: In your letter dated December 10, 2021, you requested a tariff classification ruling on behalf of your client, Chevron North America. The first item under consideration is the SSA1200 Power Snow Shovel Attachment and PH1400/PH1400-FC 56-Volt Lithium-Ion Power Head packaged together for retail sale. This product consists of (1) a Power Head with an electric motor, (2) a Power Snow Shovel Attachment, (3) a 56-Volt 1200-watt Lithium-Ion battery, (4) a hex wrench, and (5) a Charger. The power head is a hand-held device that provides power to the attachment and can be used with other attachment heads such as a chainsaw, grass edger, weed eater, etc. The snow shovel attachment clips into place on the single handle of the power head and is intended to move snow on walkways, decks, porches, and driveways. The second item under consideration is the SSA1200 Power Snow Shovel Attachment, imported separately. General Rule of Interpretation (GRI) 1, Harmonized Tariff Schedule of the United States (HTSUS), 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. Goods that are, prima facie, classifiable under two or more headings, are classifiable in accordance with GRI 3, HTSUS. GRI 3(b) states in part that goods put up in sets for retail sale, which cannot be classified by reference to GRI 3(a), are to be classified as if they consisted of the component which gives them their essential character. The SSA1200 Power Snow Shovel Attachment and PH1400/PH1400-FC 56-Volt Lithium-Ion Power Head packaged together for retail sale consists of at least two different articles that are, prima facie, classifiable in different headings. The unit consists of articles put up together to carry out a specific activity [i.e., performing mechanical operations (such as removing snow)]. Finally, the articles are put up in a manner suitable for sale directly to users without repacking. Therefore, the item will be considered a set for customs purposes. For the SSA1200 Power Snow Shovel Attachment and PH1400/PH1400-FC 56-Volt Lithium-Ion Power Head packaged together for retail sale, the Power Snow Shovel Attachment imparts the essential character. Therefore, the set is classified in subheading 8467.29, HTSUS, in accordance with GRI 3(b). The applicable subheading for the SSA1200 Power Snow Shovel Attachment and PH1400/PH1400-FC 56-Volt Lithium-Ion Power Head will be 8467.29.0090, HTSUS, which provides for “Tools for working in the hand, pneumatic, hydraulic or with self-contained electric or nonelectric motor, and parts thereof: With self-contained electric motor: Other: Other”. The rate of duty will be Free. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 8467.29.0090, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 8467.29.0090, HTSUS, listed above. The applicable subheading for the SSA1200 Power Snow Shovel Attachment, as described above, will be 8467.99.0190, HTSUS, which provides for “Tools for working in the hand, pneumatic, hydraulic or with self-contained electric or nonelectric motor, and parts thereof: Parts: Other…Other”. The rate of duty will be Free. Products of China classified under subheading 8467.99.0190, HTSUS, unless specifically excluded, are subject to the additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 8467.99.0190, HTSUS, listed above. See U.S. Note 20 to Subchapter III, Chapter 99, HTSUS. The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the Section 301 trade remedy, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively. 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 Denise Hopkins at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division