CLA-2-84:OT:RR:NC:1:104
Mr. Ray Reynolds
Lee Hardeman Customs Broker, Inc.
P.O. Box 45545
Atlanta, GA 30320-0545
RE: The tariff classification of a workshop kit from China
Dear Mr. Reynolds:
In your letter dated April 24, 2008 on behalf of C Enterprise USA, LLC you requested a tariff classification ruling.
The item in question, i.e., the POWER8workshop, is a complete home project workshop-in-one case kit. The kit provides the user with the capability of converting hand held cordless power tools into benchtop machine tools. The kit also features an adjustable fence which doubles as a mitre fence for the table saw and a protractor for marking up work. The kit is imported in ready-for-retail packaging. The kit is distributed in the exact same packaging in which it is imported. There will be no repacking following importation. The POWER8workshop is composed of the following:
1 - 18v Hammer Drill (also doubles as the Drill Press engine)
1 - Circular Saw (also doubles as the Table Saw engine)
1 - Jig Saw (also doubles as the scroll saw engine)
1 - Power Handle (with rechargeable cells to provide 18v of power to
each cordless tool)
1 - 18v FlashLight
1 - Spirit level
1 - Workbench/storage case
The POWER8workshop workbench/storage case can be used to convert the above described hand held power tools into benchtop machine tools. You indicate that the majority of the case is molded plastic with a stainless steel working surface. For example: by attaching the circular saw to the mounting arm, the POWER8workshop turns into a table saw The case essentially becomes the table for the machine tool. With the saw attached, it becomes a machine tool of heading 8465. Likewise, the hand held drill can be converted into a benchtop drill press and the jigsaw can be converted into a scroll saw. Thus, the workbench/storage case is considered classifiable in heading 8466, Harmonized Tariff Schedule of the United States (HTSUS), as a part or accessory for machine tools. The workbench/storage case is not floor standing but it can be securely attached to a work surface for safe operation. It can also be used as a portable storage case for the various hand held power tools.
General Rule of Interpretation (GRI) 1, HTS, 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 and, unless otherwise required, according to the remaining GRIs taken in order. Goods that are, prima facie, classifiable under two or more headings, are classifiable in accordance with GRI 3, HTS. 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.
The instant tool kit 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., working wood and similar materials). Finally, the articles are put up in a manner suitable for sale directly to users without repacking. Therefore, the kit in question is 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 GRI 3(a), are to be classified as if they consisted of the component which gives them their essential character.
Inasmuch as no essential character can be determined, GRI 3(b) does not apply. GRI 3(c) states that, if neither GRI 3(a) nor GRI 3(b) applies, merchandise shall be classified in the heading which occurs last in numerical order among those equally meriting consideration. After examining the submitted literature, this office is of the opinion that only the workbench/storage case of heading 8466 and the hand held power tools of heading 8467 merit equal consideration. Neither the workbench/storage case, the drill nor the saws can be said to impart the essential character to the kit. Thus, by application of GRI 3(c), the POWER8workshop is classified in the subheading which occurs last in numerical order.
The applicable subheading for the POWER8workshop will be 8467.22.0070, HTSUS, which provides for Tools for working in the hand, pneumatic, hydraulic or with self-contained electric or nonelectric motor, and parts thereof: With self-contained electric motor: Saws…Reciprocating and jig. 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 Patricia O’Donnell at 646-733-3011.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division