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NY J84289

May 19, 2003

CLA-2-94:RR:NC:SP:233 J84289


TARIFF NO.: 9403.70.8030

Ms. Gail Morin
Black & Decker (U.S.) Inc.
701 E. Joppa Road
Towson, MD 21286-5502

RE: The tariff classification of the Complete Home Project Workshop Kit from China.

Dear Ms. Morin:

In your letter dated April 24, 2003, you requested a tariff classification ruling.

The merchandise to be imported is Cat. No. HDP-3, Complete Home Project Workshop, which is composed of the following:

1 3/8” variable speed drill
1 variable speed jigsaw
1 ¼ sheet palm sander
1 floor standing plastic workbench/storage case 5 sander paper
5 jig saw blades
7 HSS drill bits
10 2” drill bits
1 stud finder
1 toolbelt

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 literature, this office is of the opinion that only the power tools of heading 8467 (variable speed drill, variable speed jigsaw and the ¼ sheet palm sander) and the workbench/storage cabinet of heading 9403 merit equal consideration.

The applicable subheading for the Complete Home Project Workshop Kit will be 9403.70.8030, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other furniture and parts thereof: Furniture of plastics: 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 Lawrence Mushinske at 646-733-3036.


Robert B. Swierupski

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