CLA-2-82:OT:RR:NC:1:104
Ms. Jamara Ross
Central Purchasing, LLC.
3491 Mission Oaks Blvd.
Camarillo, CA 93011
RE: The tariff classification of a bi-metal hole saw kit from China.
Dear Ms. Ross:
In your letter dated January 13, 2010, you requested a tariff classification ruling.
The item subject to this ruling request is referred to as a bi-metal hole saw kit (SKU# 93421). You state that the kit includes six ¾” to 2 ½” steel hole saws, two ¼” and 7/16” mandrels with steel pilot drills, one threaded mandrel adaptor and a fitted carry case. The mandrels are attached to and inseparable from the pilot drills. The mandrels are simply used to fit the hole saws to the pilot drill bits. As such, the mandrels are essentially extensions to the bits. The pilot drills are twist drills. The cutting parts of the hole saws and the pilot drills are made from M3 High Speed Steel. The kit is used to cut holes through drywall, wood, plastic and metal. While used predominately with power hand drills, the kit can also be used with drill presses. In your letter, you request the classification of (1) the kit is imported packaged for retail sale and (2) hole saws and mandrels with pilot drills when imported separately.
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 good.
The instant tool kit consists of at least two different articles that are, prima facie, classifiable in different subheadings. It consists of articles put up together to carry out a specific activity (i.e., drilling). 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. It is this office’s opinion that the hole saws and the mandrels/pilot drills equally impart to the set its essential character. Inasmuch as no essential character can be determined, GRI 3(b) does not apply. GRI 3(c) says that, if neither GRI 3(a) nor GRI 3(b) applies, merchandise shall be classified in the heading which occurs last in numerical order among those equally meriting consideration.
The applicable subheading for the complete bi-metal hole saw kit (SKU# 93421) and the separately imported mandrels with pilot drills will be 8207.50.2055, Harmonized Tariff Schedule of the United States (HTSUS), which provides for which provides for Interchangeable tools for hand tools, whether or not power operated, 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 rock drilling or earth boring tools; base metal parts thereof: Tools for drilling, other than for rock drilling, and parts thereof: With cutting part containing by weight over 0.2 percent of chromium, molybdenum, or tungsten or over 0.1 percent of vanadium: Twist drills: Other. The rate of duty will be 5 percent ad valorem.
The applicable subheading for the hole saws, when separately imported, will be 8202.99.0000, HTSUS, which provides for which provides for Other saw blades, and parts thereof: Other (including parts). The rate of duty will be free.
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 provided on World Wide Web at http://www.usitc.gov/tata/hts/.
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 Patricia O’Donnell at (646) 733-3011.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division