The tariff classification of a spray shield from China

N361493May 21, 2026CLA-2-76:OT:RR:NC:N1:113
CATEGORY: Classification
TARIFF NO.: 7616.99.5190
Fay JinGreat Star Industrial USA, LLC.9836 Northcross Center Court, Suite A Huntersville, NC 28078RE: The tariff classification of a spray shield from ChinaDear Fay Jin:In your letter dated
May 13, 2026
, you requested a tariff classification ruling. Technical information wassubmitted with your request.The item under consideration is a spray shield Product # GS9858, a tool painters use ,thatwhen applying spray paint in clean controlled coats “overspray and splatter.” This instrument is made to minimize predominantly of aluminum and consists of a 36 by 9 in.rectangular shield attached to an 18 in. inch (in.) pivoting handle. cylindrical You suggest the spray shield within subheading 8205.59.7000. Harmonized Tariff Scheduleclassification of of the United States (HTSUS), which provides for andtools (including glass cutters) not elsewhere“H specified or included; blow torches and similar self-contained torches; vises, clamps and the like, other thanaccessories for and parts of machine tools or water-jet cutting machines; anvils; portable forges; hand- orpedal operated grinding wheels with frameworks; base metal parts thereof: Other: Of aluminum.We” disagree. Handtools included in heading 8205, HTSUS, are not defined in the HTSUS or the Explanatory Notes (ENs). In Headquarters Ruling Letter (HQ) 96611, dated September 11, 2003, CBP noted that the8Courts have defined a hand tool as “any tool which is held and operated by the unaided hands; e.g., a chisel,plane or saw.” See Western Oilfields Supply Co. v. United States, 296 F. Supp. 330, 62 Cust. Ct. 182 (1969);Hollywood Accessories, Division of Allen Electronics & Equipment Co. v. United States, 282 F. Supp. 499,60 Cust. Ct. 360 (1968); F.B. Vandegrift & Co., Inc. v. United States, 65 Cust. Ct. 260 (1970).Additionally, Note 1 to Chapter 82, HTSUS, states that, with certain exceptions, that “this chapter coversonly articles with a blade, working edge, working surface or other working part of: (a) Base metal ….” Thecourt in Continental Arms Corp.; Gehrig, Hoban & Co., Inc. v. United States, 65 Cust. Ct. 80, 82 (1970),defined a “working part” as the part of a hand tool “which performs work on an external object…. that part ofthe tool which does work in relation to a workpiece or object external to the tool”The spray shield is used.
during painting tasks to prevent overspray on surrounding surfaces. Although it is used in the hand, it doesnot have a “working part” or perform work on an external object, as defined above and within the meaning ofNote 1 to Chapter 82. Furthermore, it does not meet the definition of a hand tool as discussed in HQ 966118and the Court cases cited above. Accordingly, we find that the spray shield is not classifiable as a hand tool inheading 8205, HTSUS.We note that the of various materials. The classification of merchandise under thespray shield is composedHTSUS is in accordance with the General Rules of Interpretation (GRI), taken in order. GRI 3(b) providesthat mixtures, composite goods consisting of different materials or made up of different components, andgoods put up in sets for retail sale shall be classified as if they consisted of the material or component whichgives them their essential character. EN VIII to GRI 3(b) explains that “the factor which determines essentialcharacter will vary as between different kinds of goods. It may, for example, be determined by the nature ofthe material or component, its bulk, quantity, weight or the use of the goods.” Since the sispray shield composed of different materials and aluminum is the predominant material used, the s fis thepray shieldtdescription of a composite good with the aluminum components imparting the essential character. Heading 7616, HTSUS, is a residual or basket provision which covers a wide range of aluminum articles thatare not more specifically provided for elsewhere in the HTSUS. TheNs to heading 7616 state that “This Eheading covers all articles of aluminum other than those covered by the preceding headings of this Chapter,or by Note 1 to Section XV, or articles specified or included in Chapter 82 or 83, or more specificallycovered elsewhere in the Nomenclature.” An article of aluminum can be classified in heading 7616, HTSUS,if it is determined that the item is not more specifically provided for in any other heading of the tariff.The s is not specifically covered elsewhere in the tariff. Accordingly, iclassifiable in heading 7616,pray shieldt is HTSUS.The applicable subheading for the paint spray shield will be 7616.99.5190, HTSUS, which provides for“Other articles of aluminum: Other: Other: Other: Other: Other.” The general rate of duty will be 2.5 percentad valorem.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 and
Border 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 Matthew Gay at [email protected].
Sincerely,
(for)James P. ForkanDirectorNational Commodity Specialist Division