CLA-2-73:RR:NC:N1:118 L80918
8206.00.0000/8204.12.0000; 8206.00.0000/8211.93.0060; 8211.93.0060;
8213.00.9000; 8214.20.9000; 9017.80.0000; 9031.80.8085; 9605.00.0000
Mr. Steve Renfroe
May Merchandising Company
May Department Stores International Inc.
615 Olive Street
St. Louis, MO 63101
RE: The tariff classification of three tool kits in fitted plastic cases from Taiwan.
Dear Mr. Renfroe:
In your letter dated November 15, 2004, you requested a tariff classification ruling. The samples are being returned as you have requested.
You have described your samples, tool kits in fitted plastic cases, as follows:
“Amanda Smith” brand tool kit, style 5501, is a 112 piece tool kit containing 1-8” three way bubble level, 1 standard screwdriver, 1 Phillips screwdriver, 1-6” adjustable wrench, 1-5.5” mini scissors, 3 precision screwdrivers, 1 snap-off knife, 1-5 piece manicure set in a zippered polypropylene case (comprised of 1 nail scissors, 1 nail clipper, 1 cuticle trimmer, 1 cuticle cleaner and 1 nail file), 1-14 piece sewing kit in a plastic case (10 needles and 4 spools of thread), 1-6” long nose pliers, 1-8 ounce claw hammer, 1-12’ measuring tape, 80 assorted fasteners in a plastic box (steel screws, steel nails, steel hooks and plastic anchors). All of the items are packed in a fitted plastic case.
Style 33900 is a 200 piece tool kit containing 1-16 ounce curved claw hammer, 1-6 piece standard wrench set, 1-12’ measuring tape, 1-6” linesman pliers with cushion grip, 1-6” adjustable wrench with cushion grip, 1 snap-off blade knife, 1 reversible ratchet driver, 10 ratchet driver bits, 1 ratchet handle with extension bar, 1-3 way bubble level, 20 standard and metric drop-forged heat-treated sockets with 5/8” sparkplug socket and adapter, 4 precision screwdrivers, 1-16 piece hex wrench set, and 135 assorted fasteners in a plastic box (steel screws, steel nails, steel hooks and steel pushpins with plastic heads). The items are packed in a fitted plastic case.
“Claybrooke” brand “75 Pc. Home Repair Tool Kit,” style 33901, contains 1-8 ounce curved claw hammer, 4 screwdrivers (2 standard and 2 Phillips), 1-6” slip joint pliers, 1-12’ measuring tape, 1 snap-off knife, 6 precision screwdrivers in a plastic organizer box (4 standard and 2 Phillips), and 60 assorted fasteners in a plastic box (steel screws, steel nails, steel hooks, ring connectors, plastic anchors, and steel pushpins with plastic heads). The items are packed in a fitted plastic case.
Tool kit model 5501 is not considered a set since it is not put up together to meet a particular need or carry out a specific activity. Accordingly, each item must be classified separately.
The applicable subheading for the plastic anchors in tool kit style 5501 will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics and articles of other materials of headings 3901 to 3914: other: other: other. The rate of duty will be 5.3% ad valorem.
The applicable subheading for the steel nails in tool kit style 5501 will be 7317.00.5519, HTS, which provides for nails, tacks, drawing pins, corrugated nails, staples (other than those of heading 8305) and similar articles, of iron or steel, whether or not with heads of other material, but excluding such articles with heads of copper: other: of one piece construction: made of round wire: other: with a length of less than 25.4 mm and with a diameter of less than 1.65 mm. The rate of duty will be free.
The applicable subheading for the steel tapping screws in tool kit style 5501 will be 7318.14.1060, HTS, which provides for screws, bolts, nuts, coach screws, screw hooks, rivets, cotters, cotter pins, washers (including spring washers) and similar articles, of iron or steel: threaded articles: self-tapping screws: having shanks or threads with a diameter of less than 6 mm: other. The rate of duty will be 6.2% ad valorem.
The applicable subheading for the steel picture hooks in tool kit style 5501 will be 7326.90.8587, HTS, which provides for other articles of iron or steel: other: other: other: other: other. The rate of duty will be 2.9% ad valorem.
The applicable subheading for the screwdrivers (standard, Phillips and precision), adjustable wrench, long nose pliers, and claw hammer within tool kit style 5501 will be 8206.00.0000, HTS, which provides for tools of two or more of headings 8202 to 8205, put up in sets for retail sale. The rate of duty will be the rate of duty applicable to that article in the set subject to the highest rate of duty. The article in this set subject to the highest rate of duty is the wrench, classifiable in subheading 8204.12.0000, HTS. The rate of duty will be 9% ad valorem.
The applicable subheading for the snap-off knife in tool kit style 5501 will be 8211.93.0060, HTS, which provides for knives with cutting blades, serrated or not (including pruning knives), other than knives of heading 8208, and blades and other base metal parts thereof: other: knives having other than fixed blades: other (including parts). The rate of duty will be 3¢ each, plus 5.4% ad valorem.
The applicable subheading for the mini scissors in tool kit style 5501 will be 8213.00.9000, HTS, which provides for scissors, tailors’ shears and similar shears, and blades and other base metal parts thereof: valued over $1.75/dozen: other (including parts). The rate of duty will be 3¢ each, plus 3% ad valorem.
The applicable subheading for the manicure set in tool kit style 5501 will be 8214.20.9000, HTS, which provides for other articles of cutlery (for example, hair clippers, butchers’ or kitchen cleavers, chopping or mincing knives, paper knives); manicure or pedicure sets and instruments (including nail files); base metal parts thereof: manicure or pedicure sets and instruments (including nail files), and parts thereof: manicure and pedicure sets, and combinations thereof, in leather cases or other containers of types ordinarily sold therewith in retail sales: other. The rate of duty will be 4.1% ad valorem.
The applicable subheading for the measuring tape in tool kit style 5501 will be 9017.80.0000, HTS, which provides for drawing, marking-out or mathematical calculating instruments (for example, drafting machines, pantographs, protractors, drawing sets, slide rules, disc calculators); instruments for measuring length, for use in the hand (for example, measuring rods and tapes, micrometers, calipers), not specified or included elsewhere in this chapter; parts and accessories thereof: other instruments. The rate of duty will be 5.3% ad valorem.
The applicable subheading for the bubble level in tool kit style 5501 will be 9031.80.8085, HTS, which provides for measuring or checking instruments, appliances and machines, not specified or included elsewhere in this chapter; profile projectors; parts and accessories thereof: other instruments, appliances and machines: other: other. The rate of duty will be 1.7% ad valorem.
The applicable subheading for the sewing kit in tool kit style 5501 will be 9605.00.0000, HTS, which provides for travel sets for personal toilet, sewing or shoe or clothes cleaning (other than manicure and pedicure sets of heading 8214). The rate of duty will be 8.1% ad valorem.
The applicable subheading for the tool kits, styles 33900 and 33901, will be 8206.00.0000, HTS, which provides for tools of two or more of headings 8202 to 8205, put up in sets for retail sale. The sets will be dutiable at the rate of duty applicable to that article in each set subject to the highest rate of duty. Since the rate of the snap-off knife blade (3¢ each + 5.4 percent) is the highest, it will apply to the whole of each set. The complete tariff classification for each of these sets will be 8206.00.0000/8211.93.0060, HTS. The specific rate (3 cents each) applies to each piece in each set.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R.).
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 Kathy Campanelli at 646-733-3021.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division