CLA-2-84:RR:NC:1:104 J85063
Ms. Laura Denny
CBT International, Inc.
110 West ocean Blvd., Suite 728
Long Beach, CA 90802
RE: The tariff classification of a socket set from China or Taiwan
Dear Ms. Denny:
In your letter dated May 21, 2003 on behalf of Alltrade, Inc. of Long Beach, California you requested a tariff classification ruling.
You have provided a sample of a socket set (item # 770002). The product is identified on the cardboard packaging sleeve as a 52 piece SAE & Metric Socket Set. The set includes 38 sockets, 5 screwdriver bits, a spinner handle, adapter, extension bar, 2 ratchet handles, a spark plug socket, a spin disc and a bit coupler in a fitted molded plastic case. The sample will be returned per your request.
The above socket set consists of at least two different articles that are, prima facie, classifiable in different headings. It consists of articles put up together to carry out a specific activity (i.e., tightening or loosening fasteners). Finally, the articles are put up in a manner suitable for sale directly to users without repacking. Therefore, the kits in question are 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. Noting HQ ruling 084551 of August 9, 1989, the ratchet handles impart the essential character to this particular socket set.
The applicable subheading for the 52 Piece SAE & Metric Socket Set (item # 770002) will be 8466.10.8075, Harmonized Tariff Schedule of the United States (HTS), which provides for tool holders for any type of tool for working in the hand: tool holders and self-opening dieheads: other. The rate of duty will be 3.9 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