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NY H87985

February 27, 2002

CLA-2-96:RR:NC:SP:233 H87985


TARIFF NO.: 9603.50.0000

Mr. Arthur G. Briggs
Dominion Customs Consultants Inc.
1220 Sheppard Avenue East, Suite 400
Willowdale, Ontario M2K 2S5

RE: The tariff classification of the “HSS74004MX 140 Pc Rotary Tool Accessory Set” from China.

Dear Mr. Briggs:

In your letter dated January 21, 2002, on behalf of Maxtech Consumer Products Group, you requested a tariff classification ruling.

The merchandise to be imported is the “HSS74004MX 140 Pc Rotary Tool Accessory Set” which consists of a variety of tooling used with hand-held electric rotary tools. The tooling is used for a number of functions including: grinding, sharpening, cutting, polishing, cleaning, sanding, engraving, carving, and drilling. These tools can be used on a variety of materials including metals, plastics, glass, ceramics, stone, and wood. The tooling will be imported in a case packaged as a set put up for retail sale. You have submitted a picture of the set as well as a list of the contents for our review.

The HSS7400MX 140 Pc Rotary Tool Accessory Set is sold and marketed as a retail set, and incorporates two or more articles that are classified under different HTS numbers. Noting the General Rules for the Interpretation of the Harmonized System, (GRI-3), this Rotary Tool Accessory Set would meet the definition of a set put up for retail sale. Since none of the components of this Rotary Tool Accessory Set lends an essential character to the set, the set will be classifiable under the heading which occurs last in numerical order among those which equally merit consideration, noting GRI-3(c). In this instance, the classification for the polishing/cleaning brushes occurs last.

The applicable subheading for the HSS 74004MX 140 Pc Rotary Tool Accessory Set will be 9603.50.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other brushes constituting parts of machines, appliances or vehicles. 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 Lawrence Mushinske at 646-733-3036.


Robert B. Swierupski

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