CLA-2-85:RR:NC:1:104 H80997
Mr. Alex Romero, Jr.
A.F. Romero & Co., Inc.
477 Cesar Chavez Blvd., P.O. Box 989
Calexico, CA 92231
RE: The tariff classification of drill/drivers from Mexico.
Dear Mr. Romero:
In your letter dated May 7, 2001 on behalf of Aromat Corp. of New Providence, New Jersey you requested a tariff classification ruling.
You indicate that Aromat will ship components to their maquiladora for the assembly of a battery powered cordless drill & driver tool. You state that the tool is designed, constructed and marketed as a combination drill & driver tool, with both functions equal. The catalog for the Panasonic 12V and 15.6V models indicates that the tool can be used for fastening screws and drilling into wood. The tool uses a keyless drill chuck which permits the easy exchange of drill and driver bits, without a special attachment for either one of the bits.
You correctly state that the tool will be classified under heading 8508 which provides for electromechanical tools for working in the hand with self-contained electric motor. The subheading is the issue here. Referencing GRI 6, you argue that since the functions are equal GRI 3(c) should be used to determine the correct subheading. This would result in classifying the drill/driver under HTS subheading 8508.80.0040 which provides for other tools rather than under subheading 8508.10.0010 which provides for drills of all kinds. Based on the literature and consultation with industry sources, it is our opinion that cordless drill/drivers are principally designed for drilling.
The applicable subheading for the drill/driver will be 8508.10.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for electromechanical tools for working in the hand with self-contained electric motor: drills of all kinds. The rate of duty will be 1.7 percent.
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 Robert Losche at 212-637-7038.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division