CLA-2-82:RR:NC:1:104 J84694
Ms. Shelley Vybiral
Snap-Tite, Inc.
8325 Hessinger Dr.
Erie, PA 16509
RE: The tariff classification of tool kits from the U.S. and other countries
Dear Ms. Vybiral:
In your letter dated April 29, 2003 you requested a tariff classification ruling.
The coning tool kit, part # KMCT-M, includes a coning tool, three collets, a collet nut wrench, three sets of coning cutters, a vise stand and reservoir, a deburring tool, cutting oil, an allen wrench, four set screws and instructions, all packaged in a tool box with a handle and lift-out tray.
The literature indicates that the coning tool consists of a handle, cutter support, feed nut, coning tool housing and collet nut. The collets and coning cutters each come in three sizes, ¼”, 3/8” and 9/16” to accommodate the size of the tubing to be coned. For the coning tool to operate, a collet and a set of coning cutters of the same size must be used. The “coning tool” is essentially a holder for the set of cutters and the collet.
You state that a coning tool is a hand tool used to cone the end of metal tubing to prepare it for threading. You believe that the coning tool makes up the essential character of the set. Per GRI 3b, classification should be as a coning tool.
The coning and threading tool kit, part # KMCT-MT, includes a coning tool, three collets, a collet nut wrench, three sets of coning cutters, a vise stand and reservoir, a deburring tool, cutting oil, an allen wrench, four set screws, a threading tool, three guide bushings, three threading dies, and instructions, all packaged in a tool box with a handle and lift-out tray. (You have previously indicated that the composition of the cutting part of the coning cutters and threading dies is tool steel.)
The literature indicates that the threading tool consists of a housing with handles on either side. The threading dies and guide bushings also come in three sizes, ¼”, 3/8” and 9/16” to accommodate the size of tubing to be threaded. For the threading tool to operate, a threading die and guide bushing of the same size must be used. The “threading tool” is essentially a holder for the threading die and guide bushing.
It is your opinion that the coning tool and threading tool are equally important in determining the essential character of this set. Per GRI 3(c), classification should be based on the classification of the tool that falls last in the HTS.
We agree that both kits qualify as “goods put up in sets for retail sale”. In the coning tool kit, the items which comprise the coning tool include the “coning tool” which is a tool holder plus three different size interchangeable coning cutters and collets. In the coning and threading tool kit, in addition to the coning tool we have a threading tool which is a toolholder with three different size interchangeable threading dies and bushings. It is our opinion that it is the interchangeable tools that impart the essential character rather than the holders. In the coning tool kit, the only interchangeable tools are the coning cutters hence GRI 3(b) applies. In the coning and threading kit, the interchangeable tools include the coning cutters of subheading 8207.90.4500 and the threading dies of subheading 8207.40.6000. Since we agree that they are of equal importance, GRI 3(c) is applicable.
The applicable subheading for the coning tool kit, part # KMCT-M, and the coning and threading tool kit, part # KMCT-MT, will be 8207.90.4500, 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: suitable for cutting metal, and parts thereof. The general rate of duty will be 4.8 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 646-733-3011.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division