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NY F88156

July 26, 2000

CLA-2-82:RR:NC:1:118 F88156


TARIFF NO.: 8206.00.0000/8203.20.4000

Ms. Lolita Combs
Fritz Companies, Inc.
9800 LaCienega Blvd., 12th Floor
Inglewood, CA 90301-4456

RE: The tariff classification of a combination portable lantern with tool kit from China.

Dear Ms. Combs:

In your letter dated June 16, 20000, on behalf of World Office Products Mfg., Inc., you requested a tariff classification ruling.

The sample submitted is a plastic portable battery-operated lantern containing a tool kit, model number 14250. The lantern measures approximately 15 inches in length by 7 ½ inches in height by 5 inches at its widest dimension. It has a molded top carrying handle that features a control switch for activating the head light/spotlight as well as a red blinking light situated at the front of the handle and an amber blinking light located at the back of the handle. On one side of the lantern, it possesses dual warning reflectors and a DC jack for a car plug, while the other side has a full-lengthwise compartment that when opened contains a car plug secured within an interior case as well as a tool kit. This kit consists of the following tools:
a) 6 inch drop forged adjustable wrench b) slip joint pliers c) phillips head screwdriver d) slotted screwdriver e) 10 inch claw head hammer f) 8 allen wrenches ranging in size from 1/16 inch through ¼ inch in diameter.

The lantern is incorporated into the toolbox. The toolbox has fitted compartments that contain tools of headings 8202 to 8205. The tools, light and toolbox are components that are adapted one to the other and are mutually complementary. This toolbox with lantern and flashers would not normally be offered for sale without the tools within the fitted compartments. The product is considered a composite good and the tools provide the essential character.

The applicable subheading for the tool set will be 8206.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for tools of two or more of headings 8202 to 8205, put up in sets for retail sale. Heading 8206 requires that duty be applied to that article in the set subject to the highest rate of duty. The article in this set subject to the highest rate of duty is the slip joint pliers, classifiable in subheading 8203.20.4000, HTS. The applicable duty rate will be 12 percent ad valorem.

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 Kathy Campanelli at 212-637-7025.


Robert B. Swierupski

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