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NY 810399

May 12, 1995

CLA-2-82:S:N:N3:115 810399


TARIFF NO.: 8206.00.0000/8204.11.0060

Fingerhut Companies, Inc.
Attn: Ms. Rita Menne S-228
4400 Baker Road
Minnetonka, MN 55343

RE: The tariff classification of a tool set from Taiwan.

Dear Ms. Menne:

In your letter dated May 10, 1995, you requested a tariff classification ruling.

The subject item is a tool set, model KE185. The set consists of ratchets with sockets, an extension bar, phillips head screwdrivers, slotted screwdrivers, a nut driver set, and various wrenches. These tools are made of chrome vanadium steel.

Your 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 wrench is the article in this set subject to the highest rate of duty.

The applicable subheading for the tool set as derived from heading 8206.00.0000 HTS, will be 8204.11.0060, Harmonized Tariff Schedule of the United States (HTS), which provides which provides for hand-operated spanners and wrenches, and parts thereof: nonadjustable, and parts thereof... other. The duty rate 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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