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NY H81397

June 15, 2001

CLA-2-82:RR:NC:1:118 H81397


TARIFF NO.: 8206.00.0000; 9609.10.0000

Ms. Susan D. Klingbeil
496 W. Germantown Pike
Plymouth Meeting, PA 19462

RE: The tariff classification of the Duktig 15-piece tool set from China.

Dear Ms. Klingbeil:

In your letter dated March 9, 2001, you requested a tariff classification ruling.

You have described your sample, article number 200-237-17, as the Duktig 15-piece tool set. It is a tool set for children over 8 years old. The sample includes the following components:

Carpenter pencil made of basswood
Wood folding rule, 1 M, 10 fold made of wood and zinc plated connections Claw hammer with tubular handle, 8 ounces - head made of cast steel, tube of chrome plated steel Half round file, 8”
Try square made of aluminum alloy and stainless steel Back saw made of timber wood and manganese steel cutting edge Plastic miter box
Combination pliers – 6” with side cutting jaws, made of forged steel and plastic handle F clamp – made of timber wood, cast iron and manganese steel Sand paper – grades 100 + 180, 9” x 11” Kraft paper with quartz sand Wood box – pine wood and fiberboard
Tooling bag (a.k.a. carpenter’s belt), 100% polyester (fabric is made in Taiwan and coated in China)

The applicable subheading for the Duktig 15-piece tool set will be 8206.00.0000, Harmonized Tariff Schedules (HTS), which provides for tools of 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 carpenter pencil, classifiable in subheading 9609.10.0000, HTS. This provision provides for pencils (other than those pencils of heading 9608), crayons, pencil leads, pastels, drawing charcoals, writing or drawing chalks and tailors’ chalks: pencils and crayons, with leads encased in a rigid sheath. The duty rate will be 14/gross + 4.3% 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 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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