CLA-2-82:RR:NC:1:118 F84519

Mr. Troy Myers
Wal(Mart Stores, Inc.
702 Southwest 8th Street
Bentonville, AR 72716-8023

RE: The tariff classification of a drill driver set from Taiwan.

Dear Mr. Myers:

In your letter dated March 14, 2000, you requested a tariff classification ruling. Your submitted sample will be returned to you as requested. You have described the submitted sample as follows: 6 piece swiveled bit & drill driver set including: 1 piece – flexible bit driver with a double injection handle screw guide shaft with a “U” shape spring tip. 5 piece – high speed steel drill(s), roll forged black finish with a hexagonal shaft. The diameters of the drills are 1/16”, 3/32”, 1/8”, 5/32”, and 3/16”. There is a 1 piece plastic holder.

The applicable subheading for the drill driver set will be 8205.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for drilling, threading or tapping tools, and parts thereof. The duty rate will be 6.2% ad valorem.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this 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 Kathy Campanelli at 212-637-7025.

Sincerely,

Robert B. Swierupski
Director
National Commodity
Specialist Division