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NY I85657

September 18, 2002

CLA-2-84:RR:NC:1:104 I85657


TARIFF NO.: 8467.29.0035

Mr. Peter W. Klestadt
Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt LLP 245 Park Avenue
33rd Floor
New York, NY 10167-3397

RE: The tariff classification of a hand held, battery-powered tool from China

Dear Mr. Klestadt:

In your letter dated August 28, 2002 on behalf of Telebrands, Corp. of Fairfield, NJ you requested a tariff classification ruling.

The RotoMaticTM is a hand held, battery-powered tool with a self-contained motor. It comes equipped with interchangeable accessories to make it suitable for various functions. Depending upon the accessory used, the tool is capable of functions such as polishing, sanding, grinding, etching, cutting, buffing and drilling.

The contents of the fitted molded plastic case with carrying handle are as follows: Main Rotary Tool Unit with Rechargeable Battery Unit inside Adapter for recharging
Brass Collets – 1 mm, 2.3 mm, 3 mm, 3.2 mm (4 pcs.) Diamond Burr Set - 2.3 mm Shank (20 pcs.) Mounted Stone Set – 2.3 mm Shank (10 pcs.) Sanding Drum Set – 3.2 mm Shank (6 pcs.) Cut-Off Wheel Set – 3.2 mm Shank (5 pcs.) Buffing Wheel Set – 3.2 mm Shank (4 pcs.) Wire Wheel Set – 2.3 mm Shank (3 pcs.)
Grinding Stone – (1 pce.)
Drill Bits – 1 mm, 2.3 mm, 3 mm, 3.2 mm (4 pcs.) Connective Posts – (2 pcs.)
Metal Engraving Bit – (1 pce.)

All the above items are packaged in a box for retail sale. The packaging describes the product and lists the contents of the set. A sample has been provided and will be returned to your office.

General Rule of Interpretations (GRI) 1, Harmonized Tariff Schedule of the United States (HTS), states in part that for legal purposes, classification shall be determined according to the terms of the headings and any relevant 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 a 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 set 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 set 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. After examining the sample and its accompanying literature, it is the opinion of this office that the main rotary tool unit imparts the essential character to this set. The applicable heading for the tool is 8467, HTS.

Section XVI, Note 3 provides that, in general, multi-function machines are classified according to the principal function of the machine. At the subheading level this device performs the various functions such as polishing, sanding, grinding, etching, cutting, buffing and drilling. In the opinion of this office, none of the cited functions can be determined to be the principal function. Pursuant to GRI 6 and GRI 3(c), the main rotary tool unit “...shall be classified under the heading which occurs last in numerical order among those which equally merit consideration.” In this instance, it is necessary to resort to subheadings (at the same level) which merit equal consideration. Of the subheadings under heading 8467, HTS, subheading 8467.29.0035, HTS, which provides for other grinders, polishers and sanders occurs last.

The applicable subheading for the RotoMaticTM will be 8467.29.0035, 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: Other: Other. 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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