CLA-2-84:OT:RR:NC:1:104
Ms. Amanda Feng
Test Rite Int’l Co. Ltd.
6F., No. 23, Hsin Hu 3rd Road
Hei Hu 114, Taipei
Taiwan
RE: The tariff classification of a 44 Piece Tool Set from China
Dear Ms. Feng:
In your letter dated July 15, 2013, on behalf of your client Test Rite Products Corp., you requested a tariff classification ruling.
The imported item is a 44 piece Tool Set/Item #20130624 which contains the following items:
1 – 4.8V Cordless Screwdriver with a UL/CEC charger
1 – 6 inch Slip Joint Pliers
1 – 6 inch Long Nose Pliers
1 – 6 inch Adjustable Wrench
1 – 7oz Stubby Claw Hammer with fiberglass handle
1 – 16ft Tape Measure
1 – 9 inch Torpedo Level
1 – 1 inch Putty Knife
1 – Mini Razor Scraper
1 – Bit Driver
1 – Precision Screwdriver Set
Phillips: #0, #1
Slotted: 1.8mm, 2.4mm
1 – Multi-Purpose Scissors
8 – Hex Key Wrenches
SAE Size: 1/16”, 5/64”, 3/32”, 1/8”, 5/32”, 3/16”, 7/32”, 1/4”
20 – 1 in Screwdriver Bits
Phillips: #0, #1, #2(3), #3
Slotted: 1/8”, 5/32”, 3/16”, 1/4”, 9/32”
Star: T10, T15, T20, T25, T27, T30
Pz: #1, #2, #3
1 – Hardware Kit
1 – Double Storage Case
The items are imported packaged together for retail sale in the storage case. Nothing will be added to the set subsequent to importation.
The instant tool kit set 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., driving/drilling). 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”. General Rules of Interpretation (“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. It is the opinion of this office that the cordless power tool imparts the essential character of the tool set.
The cordless power tool in question is classified in heading 8467, Harmonized Tariff Schedule of the United States (HTSUS), as a tool for working in the hand with a self-contained electric motor. It functions as both a drill and a driver to drill holes and drive screws as evidenced by the configuration of the socket at the end of the driver’s shaft. The hexagon-shape allows for screwdriver and drill bits to be placed in the socket. Subheading 8467.21.00, HTSUS, is an eo nomine provision for drills. Eo nomine provisions include all forms of the named article, unless specifically excluded. In this instance, (1) there are no exclusions and (2) the subheading specifically provides for “all kinds” of drills. As the tool can function as both a driver and a drill, it meets the term “drills of all kinds”.
The applicable subheading for the 44 Piece Tool Set/Item #20130624, as described above, will be 8467.21.0010, 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: Drill of all kinds: Rotary: Battery powered. The rate of duty will be 1.7 percent ad valorem.
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,
Myles B. Harmon
Acting Director
National Commodity Specialist Division