CLA-2-82:RR:NC:1: 115 F80626

Ms. Michele Smith
Sears Roebuck and Co.
Import Department 733IMP
3333 Beverly Road, BC 172A-A
Hoffman Estates, Illinois 60179

RE: The tariff classification of Wood Spade Bit Sets from China.

Dear Ms. Smith:

In your letter dated November 30, 1999 you requested a tariff classification ruling.

The first sample (Stock nbr 73302) is a 3pc Wood Spade Bit Set with sizes of ½”, ¾” and 1”. The item is for drilling a hole in wood plate. The second sample (stock nbr 73324) is a lock installation kit, which includes a 2-1/8” hole saw with arbor, ¼” Hss Pilot drill bit, 1” 3 point wood spade bit, 6” long. This item is for drilling a hole in the door before installing a cylindrical lock. Both samples are hermetically sealed in blister packs.

The samples will be returned as per your request.

The applicable subheading for the Spade Bit Sets will be 8205.30.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for Planes, chisels, gouges and similar cutting tools for working wood and parts thereof: Other (including parts). The rate of duty will be 5% ad valorem.

The rates of duty will remain the same in 2000.

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 Melvyn Birnbaum at 212-637-7017.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division