CLA-2-82:R:N4:115 814887
Mr. Dennis Heck
Tower Group International, Inc.
Los Angeles Office
2400 Marine Avenue
Redondo Beach, CA 90278-1103
RE: The tariff classification of Power Socket Sets from Taiwan.
Dear Mr. Heck:
In your letter dated September 15, 1995, you requested a tariff classification ruling, on behalf of your client, Ingersoll-Rand Co., Piscataway, NJ.
The subject items are described as follows:
Super Duty Power Socket Sets and Heavy Duty Power Socket Sets - 6 Point Impact Sockets which come in sizes 3/8" Drive, 1/2" Drive and 3/4" Drive. All the sets include a metal tray for storage. Each socket is heat treated to withstand powerful impact tools and made of steel.
The classification of merchandise under the HTS is governed by the General Rules of Interpretation (GRI'S). GRI 1, HTS, 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...". This Rule applies to your product.
The applicable subheading for all of the Socket Sets will be 8207.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for interchangeable tools for handtools, whether or not power-operated, or for machine-tools: other interchangeable tools, and parts thereof: other: not suitable for cutting metal, and parts thereof: for handtools, and parts thereof. The duty rate will be 5.8% ad valorem.
This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.
Sincerely,
Roger J. Silvestri
Director
National Commodity
Specialist Division