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NY G84418

December 12, 2000

CLA-2-82:RR:NC:1:118 G84418


TARIFF NO.: 8206.00.0000; 8203.20.4000

Mr. Rolando E. Portal abc Distributing, Inc.
P.O. Box 611210
North Miami, FL 33261-1210

RE: The tariff classification of a tool set from Taiwan.

Dear Mr. Portal:

In your letter dated November 15, 2000, you requested a tariff classification ruling.

You have described your submitted sample as a 558-PC. Carbon Steel Tool Set & Case, abc item 114735.

The tool set includes the following:
b) 2 flat head screwdrivers (not included in the sample) c) 2 Phillips head screwdrivers (not included in the sample) e) hacksaw (missing from the sample) h) auto tester (missing from the sample) j) spark plug socket 2 ½” l) 30 silver terminals m) spinner handle 5 ½” n) crimping tool 8” o) 24 bits in holder p) ratchet handle 9” q) linesman pliers 6” r) water pump pliers 9” s) sliding t-bar 9 ¾” (not included in the sample) t) utility knife 6” u) socket adapter 1” v) extension bar 1” w) PVC tape roll (not included in the sample) x) 442 assorted fasteners (included on the front of the tool case) y) molded plastic case with fitted pockets to hold all of the contents

The applicable subheading for the 558-PC. Carbon Steel Tool Set & Case, abc item 114735, will be 8206.00.0000, Harmonized Tariff Schedules (HTS), which provides for two or more of the headings of 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 water pump pliers, classifiable in subheading 8203.20.4000, which provides for slip joint pliers. The rate of duty will be 12% ad valorem. The duty rate for 2001 will be unchanged.

GRI Rule 5(a) states that specially fitted cases designed to contain a specific article or set of articles, suitable for long term use and presented with the articles for which they are intended, shall be classified with such articles when of a kind normally sold therein. The molded case meets this definition and is therefore, not separately classifiable. The value of the case shall be prorated over the entire contents and classified therein.

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 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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