CLA-2:CO:R:C:V 084551 JAS
Mr. Keith Kroll
Venture Stores
P.O. Box 110
O'Fallon, Missouri 63366-0110
RE: Tool Kit
Dear Mr. Kroll:
In your letter of April 4, 1989, to the Area Director of
Customs, New York Seaport, you inquire as to the tariff
classification of the Alltrade 41-piece tool kit, from Taiwan.
A sample was submitted. Our ruling follows.
FACTS:
The merchandise in question consists of 23 screwdriver
bits, 14 wrench sockets, a 1-inch socket adapter, a 4-inch
extender, and 1 ratchet handle, all contained in a molded
plastic case.
You maintain the tool kit is classifiable under the
provision for tools of two or more of headings 8202 to 8205,
put up in sets for retail sale, in subheading 8206.00.0000,
Harmonized Tariff Schedule of the United States Annotated
(HTSUSA).
ISSUE:
Is the tool kit classifiable as claimed, or under another
HTSUSA provision?
LAW AND ANALYSIS:
The sockets, adapter, and extender are classifiable under
the provision for hand operated spanners and wrenches; socket
wrenches, with or without handles, drives or extensions, and
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base metal parts, in heading 8204. The screwdriver bits are
classifiable as interchangeable tools for handtools, whether or
not power-operated (for example, for screwdriving,) in heading
8207. The ratchet handle is classifiable as a tool holder for
any type of tool for working in the hand, in heading 8466.
Because the kit does not contain tools of two or more of
headings 8202 to 8205, it does not qualify for classification
in subheading 8206.00.0000, HTSUSA.
General Rule of Interpretation (GRI) 1, HTSUSA, 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, HTSUSA. GRI 3(a) states
in part that when two or more headings each refer to part only
of the items in a set put up for retail sale, those headings
are to be regarded as equally specific, even if one heading
gives a more precise description of the goods.
The instant tool kit consists of at least two different
articles that are, prima facie, classifiable in different
headings. It consists of articles put up together to carry out
a specific activity (i.e., to tighten and loosen fasteners).
Finally, the articles are put up in a manner suitable for sale
directly to users without repacking. Therefore, the kit in
question is within the term "goods put up in sets for retail
sale." GRI 3(b) states in part that goods put up in sets for
retail sale, which cannot be classified by reference to 3(a),
are to be classified as if they consisted of the component
which gives them their essential character.
The factor or factors which determine essential character
will vary with the goods. However, the nature of a component
and its relation to the use of the goods are often factors to
be considered. In this case, the ratchet handle is necessary
for the use of the screwdriver bits and the sockets. Moreover,
the adapter and extender are designed to be used with the
ratchet handle to facilitate use of the sockets and bits,
respectively. Finally, the ratchet handle is the only
component in the kit that is continually in use. We therefore
conclude that the ratchet handle imparts the essential
character to the tool kit.
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HOLDING:
The Alltrade 41-piece tool kit is classifiable under the
provision for other tool holders and self-opening dieheads, in
subheading 8466.10.0070, HTSUSA. The rate of duty is 4.9
percent.
Sincerely,
John Durant, Director
Commercial Rulings Division