CLA-2-82:H:TC:CI:JM:C19 C89068
Mr. Perry Kamaris
Fritz Companies, Inc.
490 Supreme Drive
Bensenville, IL 60106
RE: The tariff classification of a 38-piece tool set from China
and Taiwan
Dear Mr. Kamaris:
In your letter dated June 8, 1998, you requested a tariff
classification ruling on behalf of Grainger Global Sourcing.
The product to be imported, GGS item code 4PM07, is a
general tool set sold in a metal toolbox. The 38-piece set is
comprised of six combination wrenches, a quick release pear-shaped ratchet, nine sockets, a universal joint, two extensions,
and four screwdrivers manufactured in Taiwan, and an adjustable
wrench, a ball pein hammer, a utility knife, a nine-hex keyset, a
toolbox, and slip joint and tongue and groove pliers, produced in
China. The set is assembled and shipped from China and sold by
Pontel Ltd. of Hong Kong.
The 38-piece set contains two or more tools subject to two
or more of the headings of 8202 to 8205 and is therefore subject
to classification in heading 8206.00.0000 Harmonized Tariff
Schedule of the United States (HTSUSA). This heading states that
tools which are classifiable in two or more headings of 8202 to
8205, and put in sets for retail sale, are dutiable at the rate
applicable to that article in the set subject to the highest rate
of duty.
The applicable subheading for the 38-piece tool set, as
derived from 8206.00.0000 HTS, will be 8203.20.4000 HTS, which
provides for slip joint pliers The rate of duty will be 12
percent ad valorem. Although the utility knife and toolbox are
classified in headings other than 8202 to 8205, the essential
character of the set is derived from the articles classified in
HTS 8206.
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.
Sincerely,
Paul Rimmer,
Port Director
Houston