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NY E81547

CLA-2-82:RR:NC:115 E81547


TARIFF NO.: 8206.00.0000/8203.20.4000

Mr. Juan Dominguez
Wal * Mart
702 Southwest 8th Street
Bentonville, AR 7271-8023

RE: The tariff classification of 135PC Tool Set from China.

Dear Mr. Dominguez:

In your letter dated April 28, 1999 you requested a tariff classification ruling.

The submitted sample (item UJ1049CG) consists of the following: 1 hammer
1 long nose pliers
1 screwdriver set
1 slip joint pliers
1 adjustable wrench
8 hex key in clip
1 plastic cutter
1 measuring tape
1 tape
10 bits set
18 pc socket
84 pc fastener kit
6 pcs precision screw driver set
1 plastic box

The sample will be returned as per your request.

This merchandise constitutes goods put up for retail sale under General Rule of Interpretation 3(b). For the purpose of this rule, the term goods put up in sets for retail sale shall be taken to mean goods which: (a) consist of at least two different articles which are, prima facie, classifiable in different headings. (b) consist of products or articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking.

GRI 3(b) provides that, ordinarily, goods put up in sets for retail sale are classifiable as if they consisted solely of the material which gives the set its essential character. In this setthe tools give the set its essential character.

The applicable subheading for the 135 pc tool set will be 8206.00.0000,Harmonized Tariff Schedule of the United States (HTS). Subheading 8206.00.0000 calls for the rate of duty applicable to that article in the set subject to the highest rate of duty. The slip joint plier under subheading 8203.20.4000 with a rate of duty of 12 % is the highest.

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

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Melvyn Birnbaum at 212-637-7017.May 6, 1999


Robert B. Swierupski

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