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NY H86275

January 3, 2002

CLA-2-84:RR:NC:1:104 H86275


TARIFF NO.: 8467.29.0010

Mr. Gordon C. Anderson
C.H. Robinson International, Inc.
8967 Columbine Road
Suite 400
Eden Prairie, MN 55347

RE: The tariff classification of a “Four in 1 Cordless Tool Kit” from China

Dear Mr. Anderson:

In your letter dated December 3, 2001 on behalf of Import Specialties Inc. you requested a tariff classification ruling. No sample was submitted with your ruling request.

The “Four in 1 Cordless Tool Kit”, Item #9441, consists of the following articles: 18V Cordless Drill- the Jacobs keyless drill chuck takes drill bit shanks up to 3/8” diameter 18V Cordless Jigsaw – reciprocating saw attachment delivers 0 to 3000 half-inch strokes per minute (3) 18V Cordless Triangle-shaped Sander – the triangle-shaped 3 ½ ” sander attachment gets into tight corners
(4) 18V Spotlight (i.e., Flashlight)
18V Battery - interchangeable with all the above tools A/C Adapter
(8) Molded Plastic Carry/Storage Case for the above articles

As per a telephone conversation you had with a member of my staff, you have requested both the 2001 and 2002 applicable Harmonized Tariff Schedule of the United States (HTS) subheadings and rates of duty.

General Rule of Interpretation (GRI) 1, HTS, states in part that for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes and, unless otherwise required, according to the remaining GRIs taken in order. Goods that are, prima facie, classifiable under two or more headings, are classifiable in accordance with GRI 3, HTS. GRI 3(a) states in part that when two or more headings each refer to part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific, even if one heading gives a more precise description of the goods.

The instant tool kit consists of at least two different articles that are, prima facie, classifiable in different headings. It consists of articles put up together to carry out a specific activity (i.e., working wood and similar materials). Finally, the articles are put up in a manner suitable for sale directly to users without repacking. Therefore, the kit in question is within the term "goods put up in sets for retail sale." GRI 3(b) states in part that goods put up in sets for retail sale, which cannot be classified by reference to GRI 3(a), are to be classified as if they consisted of the component which gives them their essential character.

Inasmuch as no essential character can be determined, GRI 3(b) does not apply. GRI 3(c) states that, if neither GRI 3(a) nor GRI 3(b) applies, merchandise shall be classified in the heading which occurs last in numerical order among those equally meriting consideration. After examining the sample and the literature, this office is of the opinion that only the cordless drill, the cordless jigsaw and the cordless sander merit equal consideration. In this case, all three items fall under the same heading, i.e., heading 8508 in 2001 and heading 8467 in 2002.

GRI 6 states in part that merchandise is to be classified at the subheading level according to the chapter notes and GRIs. The cordless drill was classifiable in subheading 8508.10.0010, HTS, in 2001 and is classifiable in subheading 8467.21.0010, HTS, in 2002. The cordless jigsaw was classifiable in subheading 8508.20.0070, HTS, in 2001 and is classifiable in subheading 8467.22.0070, HTS, in 2002. The cordless sander was classifiable in subheading 8508.80.0010, HTS, in 2001 and is classifiable in subheading 8467.29.0010 , HTS, in 2002. Applying GRI 3(b) at the subheading level, neither the drill, the saw nor the sander can be said to impart the essential character to the kit. By application of GRI 3(c), the “Four in 1 Cordless Tool Kit”, Item #9441, is classified in the subheading which occurs last in numerical order.

In 2001, the applicable subheading for the “Four in 1 Cordless Tool Kit”, Item #9441 was 8508.80.0010, HTS, which provided for Electromechanical tools for working in the hand with self-contained electric motor, parts thereof: Other toolsGrinders, polishers and sanders: Angle grinders, sanders and polishers. The rate of duty was Free.

As of January 1, 2002, the applicable subheading for the “Four in 1 Cordless Tool Kit”, Item #9441 will be 8467.29.0010, HTS, which provides for Tools for working in the hand, pneumatic, hydraulic or with self-contained electric or nonelectric motor, and parts thereof: With self-contained electric motor: OtherGrinders, polishers and sanders: Angle grinders, sanders and polishers. The rate of duty will be Free.

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 646-733-3011.


Robert B. Swierupski

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