CLA-2-84:OT:RR:NC:N1:104
David Soyka
Manager, Trade Compliance
Stanley Black & Decker
1000 Stanley Drive
New Britain, CT 06053
RE: The tariff classification of a power tool kit from Mexico.
Dear Mr. Soyka:
In your letter dated January 13, 2020, you requested a tariff classification ruling.
The item under consideration, product number DCKSS721D2, the Power Tool Combo Kit with Soft Rolling Case, is imported packaged for retail sale in a rolling contractor bag. Nothing will be added to the set subsequent to importation. The Power Tool Combo Kit consists of (1) product number DCD771 drill/driver; (2) product number DCS393 circular saw; (3) product number DCS381 reciprocating saw; (4) product number DCS355 oscillating multi-tool; (5) product number DCG412 grinder; (6) product number DCF885 impact driver; (7) product number DCL040 work light; (8) product number DCB112 charger; (9) 2-20V Max 2Ah lithium ion batteries and; (10) a rolling contractor bag.
General Rule of Interpretation (GRI) 1, Harmonized Tariff Schedule of the United States (HTSUS), states in part that for legal purposes, classification shall be determined according to the terms of the headings any relative section or chapter notes and, unless otherwise required, according to the remaining GRI’s taken in order. Goods that are, prima facie, classifiable under two or more headings, are classifiable in accordance with GRI 3, HTSUS. GRI 3(a) states in part that when two or more headings each refer to a part of the item 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 power 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 metal). 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 among those equally meriting consideration. This office is of the opinion that only the drill/driver, circular saw, reciprocating saw, oscillating multi-tool, grinder, and impact driver merit equal consideration.
In this case, all six items fall under the heading 8467, HTSUS. By application of GRI 3(c), the Power Tool Combo Kit with Soft Rolling Case, is classified in the subheading which occurs last in numerical order.
The applicable subheading for product number DCKSS721D2, the Power Tool Combo Kit with Soft Rolling Case, will be 8467.29.0090, (HTSUS), which provides for Tools for working in the hand, pneumatic, hydraulic or with self-contained electric or non electric motor, and parts thereof: With self-contained electric motor: Other: 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 the World Wide Web at https://hts.usitc.gov/current.
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 Denise Hopkins at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division