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NY 854620

July 24, 1990

CLA-2-82:S:N:N1:115 854620


TARIFF NO.: 8206.00.0000/8204.20.0000

Ms. Kathy Gasser
Wholesale Supply Company, Inc.
P.O. Box 24600
Nashville, Tennessee 37202

RE: The tariff classification of a Beginner Set from Taiwan.

Dear Ms. Gasser:

In your letter dated July 18, 1990, you requested a tariff classification ruling.

The subject item, model #2553, is a Beginner Set complete with the following components:
a) 1 saw g) 8 pieces of sandpaper b) 1 hammer h) 1 pair of pliers c) 1 slotted screwdriver i) 1 nail holder d) 1 phillips screwdriver j) 1 tape measure e) 8 piece wrench set k) 1 safety booklet f) 1 sanding block

This set comes in a plastic portable carry and storage case.

Under the HTS, goods put up in sets for retail sale are classified as explained below. Classification is based on the essential character of the set. The essential character of this set is found in the items classifiable under the various hand tool provisions of headings 8202 to 8205 inclusive. These items constitute a sub-set which meet the criteria required for classification in heading 8206.00.0000 as tool sets. Heading 8206.00.0000 requires that duty be applied to that item in the tool set subject to the highest rate of duty.

The applicable HTS subheading for the Beginner Set will be 8204.20.0000, as derived from heading 8206.00.0000, which provides for socket wrenches, with or without handles, drives and extensions, and parts thereof.... The rate of duty will be 9% ad valorem.

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

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director

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