The tariff classification of a multifunctional bit from Canada

N361410May 21, 2026CLA-2-82:OT:RR:NC:N1:118
CATEGORY: Classification
TARIFF NO.: 8207.90.1500
Nigel RalphRacland Group Inc.36 Merivale StreetOshawa, ON L1H 7P4CanadaRE: The tariff classification of a multifunctional bit from CanadaDear Mr. Ralph:In your letter dated
May 10, 2026
, you requested a tariff classification ruling.The item under consideration is identified as a Racland Multifunctional Bit Integrated Drill-Driver &Deburring Bit. You have stated the 6-inch-long steel bit is designed to be used by electrical contractors wheninstalling electrical conduit systems. The bit inserts into a standard 1/4-inch hex impact driver or drill andfeatures a dual function design.a standard Phillips and a square drive tip at the head, which is It incorporates used to fasten electrical components, such as conduit straps and outlet boxes, with screws. The center of the shank features a 3-inch integrated rotary file section with raised cutting teeth. This section is specificallydesigned to deburr the sharp internal and external edges of electrical metallic tubing immediately after a cutis made.The multifunctional bit is composed of different components (i.e., driver bits and a rotary file) and istherefore considered to be a composite good.The Explanatory Notes to the Harmonized Tariff Schedule of the United 3 (b) (VIII), state that the factor which States (HTSUS), General Rule of Interpretation (GRI)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 aconstituent 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 thatimparts the essential character to the composite good.In this case we find that the rotary file imparts the essential character of the tool.The applicable subheading for the willRacland Multifunctional Bit Integrated Drill-Driver & Deburring Bitbe 8207.90.1500, HTSUS, which provides for interchangeable tools for hand tools, whether or not poweroperated, or for machine-tools (for example, for pressing, stamping, punching, tapping, threading, drilling,
boring, broaching, milling, turning or screwdriving), including dies for drawing or extruding metal, and rockdrilling or earth boring tools; base metal parts thereof: Other interchangeable tools, and parts thereof: filesand rasps, including rotary files and rasps, and parts thereof.The general rate of duty will be 1.6 percent advalorem.The duties cited above are current as of this ruling’s issuance. 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 providedat https://hts.usitc.gov/.This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or othercharges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and otherduties as provided for in Subchapter III to Chapter 99, HTSUS.Thus, for example, in addition to the classification stated above, the merchandise covered by this ruling may also need to be reported with eitherthe Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisionscovering exceptions to such tariffs.For further information to assist with the importation process, please refer to the frequently updated CargoSystems Messaging Service (CSMS) messages at https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at https://www.cbp.gov/trade/programs-administration/trade-remedies.The holding set forth above applies only to the specific factual situation and merchandise description asidentified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations(CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of theinformation furnished in the ruling letter, whether directly, by reference, or by implication, is accurate andcomplete in every material respect. In the event that the facts are modified in any way, or if the goods do notconform to these facts at time of importation, you should bring this to the attention of U.S. Customs andBorder Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2.Additionally, we note that the material facts described in the foregoing ruling may be subject to periodicverification by CBP.This ruling is being issued under the provisions of Part 177 of the Customs and Border ProtectionRegulations (19 C.F.R. 177).A copy of the ruling or the control number indicated above should be provided with the entry documentsfiled at the time this merchandise is imported. If you have any questions regarding the ruling, please contactNational Import Specialist Anthony Grossi at [email protected].
Sincerely,
(for)James P. ForkanDirectorNational Commodity Specialist Division