8419.90.85.00 - Of electromechanical tools for working in the hand with self-contained electric motor
Details
| Field | Value |
|---|---|
| Unit of Quantity | kg |
| General Rate of Duty | Free |
| Special Rate of Duty | N/A |
| Column 2 Rate of Duty | 35% |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS classification, 8419.90.85.00, specifically covers parts intended for use with electromechanical tools that possess a self-contained electric motor and are designed for working in the hand. These parts are associated with machinery or plant that operates by changing the temperature of materials through processes such as heating, cooking, sterilizing, drying, or cooling, excluding domestic appliances and furnaces/ovens of heading 8514. The "parts thereof" designation under heading 8419 indicates that these components do not function independently but are integral to the operation of the larger temperature-treatment machinery.
This category is distinct from its siblings. HTS 8419.90.50 covers parts for specialized equipment like molten-salt-cooled acrylic acid reactors and medical, surgical, or laboratory sterilizers. In contrast, 8419.90.85.00 focuses exclusively on parts for handheld electromechanical tools that involve temperature modification. The remaining sibling, 8419.90.95, acts as a residual category for "other" parts not specifically enumerated elsewhere within the 8419.90 grouping.
As this is a leaf node in the HTS structure, there are no further subcategories under 8419.90.85.00. Therefore, the classification relies heavily on the specific definition of "electromechanical tools for working in the hand with self-contained electric motor" and their intended use within the temperature treatment processes outlined in heading 8419. Classification in this subcategory would hinge on identifying the specific component's role in enabling the handheld, electrically powered, temperature-modifying function of the tool.