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NY I87016

October 7, 2002

CLA-2-84:RR:NC:1:104 I87016


TARIFF NO.: 8466.10.8075

Ms. Gail Hagans
D.L. Bynum & Company Inc.
510 Plaza Drive, Suite 1890
Atlanta, GA 30349

RE: The tariff classification of a 25-piece flexible driver tool set from China

Dear Ms. Hagans:

In your letter dated September 27, 2002 on behalf of IBS, LLC you requested a tariff classification ruling.

The 25-piece flexible driver set Item No. RC1882, 3087 is designed to allow the user to get at hard to reach areas. The set consists of a molded plastic case containing 1 universal driver, 1 flexible extension, 1 adapter, 9 ratchet attachments and 12 screwdriver bits. Submitted sample will be returned to your office.

General Rule of Interpretation (GRI) 1, HTSUSA, 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. Goods that are, prima facie, classifiable under two or more headings, are classifiable in accordance with GRI 3, HTSUSA. 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 above flexible drive tool set consists of at least two different articles that are, prima facie, classifiable in different headings. They consist of articles put up together to carry out a specific activity (i.e., tightening or loosening fasteners). Finally, the articles are put up in a manner suitable for sale directly to users without repacking. Therefore, the kits in question are 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 3(a), are to be classified as if they consisted of the component which gives them their essential character. Noting HQ ruling 084551 of August 9, 1989, the ratchet handle imparts the essential character to the tool kit.

The applicable subheading for the 25-piece flexible driver set Item No. RC1882, 3087 will be 8466.10.8075, Harmonized Tariff Schedule of the United States (HTS), which provides for tool holders for any type of tool for working in the hand. The rate of duty will be 3.9 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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