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NY 818480

January 30, 1996

CLA-2-82:RR:NC:GI:115 818480


TARIFF NO.: 8206.00.0000/8203.20.4000; 8508.80.0040

Ms. Laura Denny
CBT International, Inc.
110 West Ocean Blvd.
Suite 1003
Long Beach, CA 90802

RE: The tariff classification of tool kits from Taiwan.

Dear Ms. Denny:

In your letter dated January 17, 1996, you requested a tariff classification ruling, on behalf of your client, Alltrade, Long Beach, CA. Your submitted samples will be returned to you as requested.

The subject items are described as follows:

1) Model #20062 57-piece screwdriver tool set - which consists of a cordless screwdriver, mounting bracket, 12 piece 3/8" sockets, 3/8" drive sockets, 3/8" drive ratchet, 8 pc. hex keys, slip joint plier, 5 pc. combination wrenches, drive adapter, bit holder, extension bar, 12 pc. 1/4" drive sockets, 12 pc. 1" bits and plastic case.

2) Model #360152 37-piece home and office tool set - which consists of a 6" slip joint plier, 8 pc. hex key wrenches, a 16' measuring tape, bit driver handle, 11 pc. bits, 4 pc. carving knife, a glue gun, 6 pc. glue sticks, plastic utility knife, power scissors, 1 pc. assortment (wire, picture hangers, screw eyes, cup hooks, nails, thumb tacks, paper clips) and a zipper pouch.

When two or more goods are put up for retail sale and meet the criteria for sets, the goods are classified according to the component which gives them their essential character. In the instance of model #20062, the cordless screwdriver imparts the essential character of the set.

The applicable subheading for the 57-piece cordless screwdriver tool set, model #20062, will be 8508.80.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for electromechanical tools for working in the hand with self-contained electric motor; parts thereof: screwdrivers. The duty rate will be 1.3% ad valorem.

The model #360152 tool set contains two or more tools subject to two or more of the headings of 8202 to 8205. These tools are therefore subject to classification in heading 8206.00.0000 of the Harmonized Tariff Schedules (HTS). This heading states that tools which are classifiable in two or more of the headings of 8202 to 8205, and are put up 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 slip joint plier is the article in this set subject to the highest rate of duty.

The applicable subheading for the model #360152 tool set as derived from heading 8206.00.0000 HTS, will be 8203.20.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for slip joint pliers. The duty rate will be 12% ad valorem. Though the set contains articles classified in headings other than 8206, the essential character of the set is derived from the articles classified in HTS 8206.

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.


Roger J. Silvestri

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