The tariff classification of a Puller Plate from China.

N324005 February 3, 2022 CLA-2-82:OT:RR:NC:N1:118 CATEGORY: Classification TARIFF NO.: 8205.59.5560; 9903.88.03 Tisha Bell Kennametal Inc 1600 Technology Way Latrobe, PA 15650 RE: The tariff classification of a Puller Plate from China. Dear Ms. Bell: In your letter dated January 26, 2022, you requested a tariff classification ruling. The merchandise under consideration is identified as a U80 Puller Plate. It is a U-shaped piece of forged alloy steel, which is stamped with a part number. You have stated that after importation, it is heat-treated, painted and assembled with a metal handle. The finished product is described as a U80 Bit Puller. Information that you provided to our office indicates that the finished U80 Bit Puller is used in mining and construction industries. The tool is a manually operated, non-power hand tool, which enables a user to remove collars and shanks from road milling or coal mining drums. The U-shaped U80 Puller Plate functions as the tool’s primary working part. Our office believes that in its imported condition, the U80 Puller Plate is an identifiable and dedicated part of the U80 Bit Puller. It is stamped with a part number and forged into its final shape and form prior to importation. The U80 Bit Puller is a hand tool classified in Chapter 82 of the Harmonized Tariff Schedule of the United States (HTSUS). As such, the U80 Puller Plate is classified as a part of the tool in accordance with Note 2 to Chapter 82 of the HTSUS. The applicable subheading for the U80 Puller Plate will be 8205.59.5560, Harmonized 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 general rate of duty will be 5.3% ad valorem. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 8205.59.5560, HTSUS, unless specifically excluded, are subject to an 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 8205.59.5560, HTSUS, listed above. 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 trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, 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 Anthony E. Grossi at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division