CLA-2-84:RR:NC:1:104 K83351
Mr. John Carrier
Central Purchasing, Inc.
3491 Mission Oaks Blvd.
Camarillo, CA 93012
RE: The tariff classification of tools sets from China and Taiwan.
Dear Mr. Carrier:
In your letter dated February 18, 2004, you requested a tariff classification ruling. The samples that you have submitted will be returned to you as requested.
The samples are described as follows:
( SKU 03915 is a 14 piece screw guide/drive set which you describe as a tool guide accessory to an electric drill, ratchet driver or other hand held driver. The set includes one 3/8” telescoping screw/nut guide, one magnetic bit holder, one ¼” drive socket adapter, one 3/8” drive socket adapter, three Phillips head bits, three slotted head bits, two square head bits and two torx head bits. The country of origin is China.
( SKU 01319 is screwdriver with six bits. The handle has an integral magnetic holder for the bits which include two star bits, two slotted bits and two Phillips bits. Although the 6 bits can be stored in the handle of the driver, as imported they are packaged in a plastic holder apart from the handle. The country of origin is China.
( SKU 03231 is a multi-purpose hand held driver. This tool has an adjustable multi-angle wrench ability for multiple sizes by adjustment of a thumb screw, two Phillips head bits, two slotted head bits, one ¼” socket adapter, one magnetic bit holder, nine ¼” drive sockets sized from 3/16” to ½”. The tool can be adjusted to be a hammer or a straight or “T” bar handle screwdriver. It also contains one belt-looped nylon pouch with a pocket for the sockets and a pocket for the hand tool, closing with a Velcro flap. The country of origin is Taiwan.
( SKU 37530 is an impact driver set containing one ½” drive impact tool, one ½” to 5/16” socket drive adapter, three slotted bits, three Phillips head bits in a fitted plastic molded holder. The country of origin is China.
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 goods.
SKU items 03915, 01319 and 37530 all consist of at least two different articles that are, prima facie, classifiable in different headings. They consist of articles put up together to carry out a specific activity (i.e., fastening/unfastening). Finally, the articles are put up in a manner suitable for sale directly to users without repacking. Therefore, these items 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. It is our opinion that for these three items, the screwdriver bits impart the essential character.
The applicable subheading for SKU items 03915, 01319 and 37530 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, …: other interchangeable tools, and parts thereof: other: other: not suitable for cutting metal, and parts thereof: for handtools, and parts thereof.
The applicable subheading for the Multi-Purpose Driver, SKU 03231, will be 8206.00.0000, Harmonized Tariff Schedules (HTS), which provides for tools of two or more of the headings of 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 socket wrenches are the articles in this set subject to the highest rate of duty, classifiable in subheading 8204.20.0000, which provides for hand-operated spanners and wrenches (including torque meter wrenches but not including tap wrenches); socket wrenches, with or without handles, drives and extensions; base metal parts thereof: socket wrenches, with or without handles, drives and extensions, and parts thereof. The duty rate will be 9% ad valorem.
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