CLA-2-73:OT:RR:NC:N1:113
Mr. David Prata
OHL International
At CVS Health
Mail Code 1049
1 CVS Drive
Woonsocket, RI 02895
RE: The tariff classification of key rings, carabiners, screwdrivers and bottle openers from China
Dear Mr. Prata:
In your letter dated September 19, 2014, you requested a tariff classification ruling. A sample of the subject merchandise was provided for our review and will be returned as you requested.
The subject merchandise is identified in your letter as the Mister Gadget Keychain Tools Set, Item Number 988223. The article under consideration consists of a steel flat-head screwdriver, a steel Phillips-head screwdriver and an aluminum bottle opener on a steel key ring that is attached to an aluminum carabiner. You stated in your letter that the tools on the key ring are “designed to be attached to one’s keychain for keeping the tools handy whenever needed”. The Mister Gadget Keychain Tools Set is packed on a blister display card ready for retail sale.
Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the principles set forth in the General Rules of Interpretation and, in the absence of special language or context which otherwise requires, by the Additional U.S. Rules of Interpretation. The General Rules of Interpretation and the Additional U.S. Rules of Interpretation are part of the HTSUS and are to be considered statutory provisions of law for all purposes. The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3(b) provides that the term "goods put up in sets for retail sale" means goods that: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking.
In the case of the Mister Gadget Keychain Tools Set, it is the opinion of this office that the subject merchandise is not considered to be a set for tariff classification purposes since the articles that comprise the Mister Gadget Keychain Tools Set are not put up together to meet a particular need or carry out a specific activity. The bottle opener is not intended for use together or in conjunction with the screwdrivers, key ring and carabiner for a single purpose or activity. Each of the tools on the key ring are used independently from each other as needed. Therefore, the steel flat-head screwdriver, the steel Phillips-head screwdriver, the aluminum bottle opener, the steel key ring and the aluminum carabiner do not comprise a set for tariff classification purposes and must be classified separately under their appropriate headings.
The applicable subheading for the steel key ring will be 7326.20.0071, HTSUS, which provides for other articles of iron or steel, articles of iron or steel wire, other. The rate of duty will be 3.9 percent ad valorem.
The applicable subheading for the aluminum carabiner will be 7616.99.5090, HTSU, which provides for other articles of aluminum, other…other. The rate of duty will be 2.5 percent ad valorem.
The applicable subheading for the steel flat-head screwdriver and steel Phillips-head screwdriver will be 8205.40.0000, HTSUS, which provides for handtools (including glass cutters) not elsewhere specified or included; blow torches and similar self-contained torches; vises, clamps and the like, other than accessories for and parts of machine tools; anvils; portable forges; hand- or pedal-operated grinding wheels with frameworks; base metal parts thereof: screwdrivers, and parts thereof. The rate of duty will be 6.2 percent ad valorem.
The applicable subheading for the aluminum bottle opener will be 8205.51.6000, HTSUS, which provides for handtools (including glass cutters) not elsewhere specified or included; blow torches and similar self-contained torches; vises, clamps and the like, other than accessories for and parts of machine tools; anvils; portable forges; hand- or pedal-operated grinding wheels with frameworks; base metal parts thereof: other handtools (including glass cutters) and parts thereof: household tools, and parts thereof: of aluminum. The rate of duty will be 2.2 ¢/kg + 5 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 Ann Taub at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division