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NY F89478

July 13, 2000

CLA-2-82:RR:NC:1:118 F89478


TARIFF NO.: 8206.00.0000/8205.40.0000

Mr. Thomas J. Garibaldi
Schmidt, Pritchard & Co., Inc.
9801 West Lawrence Avenue
Schiller Park, IL 60176

RE: The tariff classification of lantern/tool box and tools from China.

Dear Garibaldi:

In your letter dated July 3, 2000, you requested a tariff classification ruling on behalf of Dard Products.

You have described the merchandise as DP-212 Flash Light with Tool Box. It is a tool box which consists of an inseparable lantern and holds a tool set which consists of a “T” type ratchet, 8-socket bits, 6-screw driver bits, 5-attachment pieces and 4-precision screwdrivers.

The applicable subheading for the socket bits, along with the “T” type ratchet is 8204.20, Harmonized Tariff Schedule of the United States (HTS), the precision screwdrivers are classified within subheading 8205.40, HTS and the screwdriver bits would be classified within heading 8207. A set can be classified within heading 8206 even if it contains tools of minor importance from other headings or Chapters of the Nomenclature, provided these items do not change the essential character of sets of tools of two or more of the headings Nos. 8202 to 8205. Screwdriver bits are normally classified within heading 8207, however, it is the opinion of this office that the screwdriver bits are of minor importance to this set and they do not change the essential character of this tool set. In addition, the lantern, which is inseparable from the tool box, making the tool box a composite good, does not change the character of a tool set, “put up in sets for retail sale.” It is an added feature of the tool box, however, when containing a set of tools, its main purpose is still served by its function as a tool box.

The applicable subheading for the DP-212 flashlight/lantern with tool box and tools will be 8206.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for 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 articles in this set subject to the highest rate of duty are the socket bits, classifiable in subheading 8204.20.0000, which provides for socket wrenches, with or without handles, drives and extensions, and parts thereof. The rate of duty will be 9 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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