CLA-2-82:OT:RR:NC:N1:118
Mr. Jason Kinnebrew
Apex Tool Group
1000 Lufkin Rd
Apex, NC 27539
RE: The tariff classification of a 129 Piece Mechanic’s Tool Set from China.
Dear Mr. Kinnebrew:
In your letter dated June 29, 2018, you requested a tariff classification ruling.
The imported item is described as a 129 Piece Mechanic’s Tool Set. It includes the following items:
Quick-release ratchet drive
Two extensions
3/8-inch to 1/4-inch adapter
Two spark plug sockets
Twenty-four 12-point sockets (SAE and metric)
Disk-shaped screwdriver
Fourteen SAE and metric combination wrenches
Magnetic bit driver
Fifty-eight driver bits
Twenty-six SAE and metric hex keys
You have stated that the set will be imported packaged for retail sale in a fitted plastic carrying case.
The applicable subheading for the 129 Piece Mechanic’s Tool Set will be 8206.00.00, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tools of two or more of headings 8202 to 8205, put up in sets for retail sale. Heading 8206 requires that duty be applied to that article in the set subject to the highest rate of duty. The articles in this set include a ratchet driver and bit driver, classifiable in subheading 8466.10.0175, HTSUS, which provides for parts and accessories suitable for use solely or principally with the machines of headings 8456 to 8465, including work or tool holders, self-opening dieheads, dividing heads and other special attachments for the machines; tool holders for any type of tool for working in the hand: tool holders and self-opening dieheads … Other. The rate of duty for subheading 8466.10.0175, HTSUS, is 3.9% ad valorem.
Effective July 6, 2018, the Office of the United States Trade Representative imposed an additional tariff on certain products of China classified in the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(b), HTSUS. For additional information see “Notice of Action and Request for Public Comment Concerning Proposed Determination of Action Pursuant to Section 301: China’s Acts, Policies, and Practices Related to Technology Transfer, Intellectual Property, and Innovation” (June 20, 2018, 83 F.R. 28710). Products of China that are provided for in subheading 9903.88.01 and classified in one of the subheadings enumerated in U.S. note 20(b) to subchapter III shall continue to be subject to antidumping, countervailing, or other duties, fees and charges that apply to such products, as well as to those imposed by subheading 9903.88.01.
Products of China classified under HTSUS subheading 8466.10.0175, unless specifically excluded, are subject to the additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 number, i.e., 9903.88.01, in addition to the 8466.10.0175 number listed above. The toolholder has the highest rate of duty at 3.9% + 25%. The complete tariff classification of the set will be 8206.20.0000 / 8466.10.0175 / 9903.88.01, HTSUS.
The tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Notice cited above and the applicable Chapter 99 subheading.
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 the World Wide Web at https://hts.usitc.gov/current.
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 Anthony E. Grossi at [email protected]
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division