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NY 896332

April 13, 1994

CLA-2-84:S:N:N3:115 896332


TARIFF NO.: 8466.10.0070

Mr. David A. Eisen
Siegel, Mandell & Davidson, P.C.
One Astor Plaza
1515 Broadway
43rd Floor
New York, New York 10036-8901

RE: The tariff classification of a tool set from China and/or Taiwan.

Dear Mr. Eisen:

In your letter dated March 30, 1994, you requested a tariff classification ruling, on behalf of your client, Avon Products, Inc., NY, NY. Your submitted sample will be returned to you as requested.

The subject item is a 12 piece tool set consisting of the following:

1) Knife-cutter 7) Mini phillips-head screwdriver 2) Multi-purpose pliers 8) Awl bit
3) Screwdriver bit handle 9) Flat-head screwdriver bit 4) Hammer head bit 10) Nail remover bit
5) Tape measure 11) Phillips-head screwdriver bit 6) Mini flat-head screwdriver 12) Drill bit

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 this instance, the screwdriver bit handle imparts the essential character of the set.

The applicable subheading for the tool set will be 8466.10.0070, Harmonized Tariff Schedule of the United States (HTS), which provides for tool holders for any type of tool for working in the hand: tool holders and self-opening dieheads... other. The duty rate will be 4.9% 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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