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NY F84253

April 14, 2000

CLA-2-84:RR:NC:1:104 F84253


TARIFF NO.: 8466.10.8075

Mr. Arthur G. Briggs
Dominion Customs Consultants, Inc.
1220 Sheppard Avenue East, Suite 400
Willowdale, Ontario, Canada M2K 2S5

RE: The tariff classification of a tool holder and a set including the toolholder from Canada.

Dear Mr. Briggs:

In your letter dated March 10, 2000 on behalf of Maxtech Consumer Products Group of Waterloo, Ontario you requested a tariff classification ruling.

The Load-N-Drive Bit Holder is a bit holder mechanism with auto lock and eject features, for use on power drills. The items functions as a tool holder for drill bits and screwdriving bits.

The 22 Piece Load-N-Drive Starter Set consists of a Load-N-Drive Bit Holder as described above, 7 twist drill bits, 13 power screwdriving bits, and one extension. You suggest that the principle outlined in HQ ruling 089976 dated August 7, 1991 applies in this case. The bit holder is essential to the operation of every other component in the set, and is the component always in use. Therefore, it is the bit holder that imparts the essential character to the set thus making heading 8466 applicable.

The applicable subheading for the Load-N-Drive Bit Holder and the Load-N-Drive Starter Set will be 8466.10.8075, Harmonized Tariff Schedule of the United States (HTS), which provides for tool holders for any type of tool for working in the hand: toolholders and self -opening dieheads: other. The rate of duty will be 3.9 percent.

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 Robert Losche at 212-637-7038.


Robert B. Swierupski

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