United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1999 NY Rulings > NY E81168 - NY E81259 > NY E81194

Previous Ruling Next Ruling
NY E81194

May 7, 1999

CLA-2-85:LA:S:T:1:6:C03 E81194


TARIFF NO.: 8508.10.0010, 8508.20.0020, 8507.30.8010, 8504.40.9550, 8513.10.2000.

Jonathan P. Beck
Tower Group International
1099 Winterson Road
Suite 105
Linthicum, MD 21090

RE: The tariff classification of electric hand tools from China.

Dear Mr. Beck:

In your letter dated March 25, 1999 on behalf of Black & Decker Corporation, you requested a tariff classification ruling.

No sample was submitted but, based on your description, the subject item is made up of the following articles:

1 Battery powered drill
1 Battery powered circular saw
2 Nickel cadmium batteries
1 Battery charger
1 Flashlight
1 Plastic fitted carrying case

Although the various articles are packaged together, they do not constitute a set and are classifiable in the specific provisions for such articles in the Harmonized Tariff Schedule of the United States (HTS).

The applicable subheading for the drill will be 8508.10.0010, HTS, which provides for battery powered rotary drills. The rate of duty will be 1.7 percent ad valorem.

The applicable subheading for the circular saw will be 8508.20.0020, HTS, which provides for circular saws. The rate of duty will be free.

The applicable subheading for the nickel cadmium batteries will be 8507.30.8010, HTS, which provides for nickel cadmium batteries. The rate of duty will be 2.5 percent ad valorem.

The applicable subheading for the battery charger will be 8504.40.9550, HTS, which provides for rectifiers and rectifying apparatus, other than power supplies. The rate of duty will be 1.5 percent ad valorem.

The applicable subheading for the flashlight will be 8513.10.2000, HTS, which provides for flashlights. The rate of duty will be 12.5 percent ad valorem.

The plastic carrying case will be classified with the articles as provided for in General Rule of Interpretation 5(a) of the HTS.

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 letter or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported.


Irene Jankov

Previous Ruling Next Ruling

See also: