United States International Trade Commision Rulings And Harmonized Tariff Schedule
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NY I83932

July 17, 2002

CLA-2-84:RR:NC:1:104 I83932


TARIFF NO.: 8467.21.0010

Ms. Gail Morin
Black & Decker
701 East Joppa Road, Mailstop M040
Towson, MD 21286

RE: The tariff classification of a 125 piece tool kit from China

Dear Ms. Morin:

In your letter dated July 1, 2002 you requested a tariff classification ruling.

You describe a 125 piece tool kit including a 12 volt cordless drill and charger, Catalog Number 71-979-USF1. The kit is comprised of the following items: 35 sockets, 32 screwdriver bits, 17 drill bits, 11 wrenches, 4 hole saws, 3 each of spade bits, screwdrivers and pliers, 2 each of socket adapters and extension bars, and 1 each of magnetic bit holder, utility knife, tape measure, level, L-square, mandrel, magnetic picker, hammer, ruler, socket handle, magnetic drive guide, 12 volt charger and 12 volt electric drill. These items are imported packaged for retail sale in a fitted molded plastic case with carrying handle.

It is your opinion that this tool kit put up for retail sale is a GRI 3(b) set classifiable under HTS subheading 8467.21.0010. In addition to a picture of the kit, you have provided a cost breakdown of each component. The cordless drill and charger are the highest cost items in the set and clearly the most significant. (You have indicated via telephone that the reference to the drill includes the battery.)

The applicable subheading for the 125 piece tool kit describe above will be 8467.21.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for tools for working in the hand with self-contained electric motor: drills of all kind. The rate of duty will be 1.7 percent.

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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