CLA-2-82:OT:RR:NC:1:118
Ms. Amanda Feng
Test Rite International Co., Ltd.
6F., No. 23 Hsin Hu 3rd Road
Taipei, Taiwan, R.O.C.
RE: The tariff classification of a 4 piece tool set from China.
Dear Ms. Feng:
In your letter dated July 15, 2013, you requested a tariff classification ruling on behalf of Test Rite Products Corp., Ontario, Canada.
You have identified the submitted sample as item # UJ0624A, a 4 piece tool set. You have stated that the set will be imported packaged for retail sale inside a double blister package and will include the following items:
6” long nose pliers
10 oz claw hammer
3” long screwdriver with a 3/16” slotted head
3” long screwdriver with a #1 Phillips head
The applicable subheading for the 4 piece tool set, item # UJ0624A, will be 8206.00.0000, Harmonized Tariff Schedules (HTSUS), 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 article in this set subject to the highest rate of duty is the 6” long nose pliers, classifiable in subheading 8203.20.6030, HTSUS, which provides for files, rasps, pliers (including cutting pliers), pincers, tweezers, metal cutting shears, pipe cutters, bolt cutters, perforating punches and similar handtools, and base metal parts thereof: pliers (including cutting pliers), pincers, tweezers and similar tools, and parts thereof: other: other (except parts), pliers. The rate of duty will be 12¢/doz. + 5.5% ad valorem. The ad valorem part of the applicable rate of duty (5.5%) is assessed on the total value of the set and each single item within the set is considered when calculating the specific duty (12¢/doz.). The complete tariff classification of the set will be 8206.00.0000 / 8203.20.6030.
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 Anthony Grossi at (646) 733-3021.
Sincerely,
Myles B. Harmon
Acting Director
National Commodity Specialist Division