CLA-2-90:OT:RR:NC:N1:105
4202.99.9000; 4016.99.6050; 4016.99.3500
Mr. Christopher Smith
Ikea Wholesale Inc.
100 Ikea Drive
Westhampton, NJ 08060
RE: The tariff classification of a FIXA tool set from China
Dear Mr. Smith:
In your letter dated October 18, 2007, you requested a tariff classification ruling. No sample was provided, but a color picture of the item was provided.
You state, “The tool set is contained in an attractive plastic case that fits each of the articles of the set. …The tool set is intended to be sold to the customer to assist them in the assembly, maintenance, or even mounting of their furniture or home furnishings.” The tool box is specially shaped and fitted for each of the items noted below.
Per NISA A. Grossi’s recent telephone call to you, you gave examples of the uses of the items in the kit in using the rubber mallet to assemble “lock together” laminate flooring, the level and tape measure to hang a picture, and the saw to trim molding, railings or curtain rods.
You propose classification of the entire item as a set in HTSUS 8202.10.
We do not agree that it is a set for tariff purposes since it does not consist of products or articles put up together to meet a particular need or carry out a specific activity per Harmonized System Explanatory Note X to General Rule of Interpretation 3. See, for example the Highway Emergency Kit in Headquarters Ruling Letter 951943 DWS, 6-26-92, the Emergency Roadside Kit in HRL 964937 DBS, 3-19-02, the home tool kit in New York Ruling Letter F84518–118, 4-4-00, and the manicure kit and the pedicure kit in NYRL L89257-113, 12-27-05.
You propose classification for the level in HTSUS Heading 9015.30 as a Surveying Instruments and Appliances - Levels. However, HS EN exclusion d to 9015 excludes, “Levels (air bubble type, etc.) used in building or constructional work (e.g., by masons, carpenters or mechanics), and plumb lines (heading 90.31).” This item for do-it-yourselfers in hanging a picture, etc, is even more clearly excluded from 9015.
Although the picture is small, it seems clear that it is not an “optical” instrument or appliance per HTSUS Chapter 90, Additional U.S. Note 3.
The applicable subheading for the level will be 9031.80.8085, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "other", non-"optical" measuring or checking instruments, appliances and machines, not specified or included elsewhere in HTS Chapter 90. The rate of duty will be 1.7 percent ad valorem.
We agree that the applicable subheading for the measuring tape will be 9017.80.0000, HTSUS, which provides for "other" instruments for measuring length for use in the hand. The rate of duty will be 5.3 percent ad valorem.
We agree that the applicable subheading for the 4 small pencils will be 9609.10.0000, HTSUS, which provides for Pencils and crayons, with leads encased in a rigid sheath. The rate of duty will be 14 cents per gross and 4.3 percent ad valorem.
The pencils in question may be subject to antidumping duties. Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs and Border Protection. You may write to them at the U.S. Department of Commerce, International Trade Administration, Office of Antidumping Compliance, 14th Street and Constitution Avenue, N.W. Washington, DC 20230. For your information, you can view a list of current AD/CVD cases at the United States International Trade Commission website at http://www.usitc.gov (click on “Antidumping and countervailing duty investigations”), and you can search AD/CVD deposit and liquidation messages using the AD/CVD Search tool at http://www.cbp.gov (click on “Import” and “AD/CVD”).
We agree that the applicable subheading for the small hand saw will be 8202.10.0000, HTSUS, which provides for, inter alia, Handsaws. The rate of duty will be free.
The applicable subheading for the plastic case will be 4202.99.9000, HTSUS, which provides for other containers and cases. The rate of duty will be 20% ad valorem.
Regarding the rubber mallets, in a recent telephone conversation with NIS J. Mazzola, you identified the rubber comprising the mallet as either SBR or NR rubber. SBR is styrene butadiene rubber, a synthetic rubber. NR refers to either nitrile rubber, which is also a synthetic rubber, or to natural rubber.
The applicable subheading for the mallet when made of styrene butadiene rubber or nitrile rubber will be 4016.99.6050, HTSUS, which provides for other articles of vulcanized rubber other than hard rubber: other: other. The rate of duty will be 2.5 percent ad valorem.
The applicable subheading for the mallet when made of natural rubber will be 4016.99.3500, HTSUS, which provides for other articles of vulcanized rubber other than hard rubber: of natural rubber: other. The rate of duty will be free.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
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 J. Sheridan at 646-733-3012.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division