United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2003 NY Rulings > NY J84348 - NY J84397 > NY J84360

Previous Ruling Next Ruling
NY J84360

May 7, 2003

CLA-2-94:RR:NC:SP:233 J84360


TARIFF NO.: 9403.70.8030

Ms. Jean Fair
Liss Global, Inc.
7746 Dungan Road
Philadelphia, PA 19111

RE: The tariff classification of a 110-piece service cart with tools from China.

Dear Ms. Fair:

In your letter dated April 30, 2003, you requested a tariff classification ruling.

The merchandise to be imported is MFG Item #360543 - 110 piece Service Cart with Tools. The cart has two blow molded plastic shelves. A blow molded plastic drawer slides out from under the top shelf. Stored in the drawer are the assorted 110 tools that are included. The bottom tray is flat for additional carrying/storage space. The cart, which has metal legs with castor wheels, is designed to stand on the floor. The cart and tools will be packaged together and sold as a set. The following tools are included:

8 3/8” Dr. (12 pt.) sockets
1 3/8” Dr. 3” extension bar
1 3/8” Dr. ratchet
1 3/8” Dr. 5/8” spark plug socket
1 3/8” Dr. plastic disc
1 8” crimping tool
4 hex key wrenches
1 tire gauge
1 bit driver
9 1” bits with 1 bit holder
1 auto tester
1 6 ½” long nose pliers
4 combination wrenches
66 terminals

Your sample is being returned as requested.

The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3(b) provides that the term “goods put up in sets for retail sale” means goods that: (a) consist of at least two 2 different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking. Goods classifiable under GRI 3(b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. GRI 3(c) provides that when goods cannot be classified by reference to GRI 3(a) or 3(b), they are to be classified in the heading that occurs last in numerical order among those which equally merit consideration.

The 110-piece Service Cart with Tools is considered to be a set for tariff classification purposes. No single component imparts the essential character, so the set will be classified in accordance with GRI 3(c). In this set, the heading for the service cart occurs last.

The applicable subheading for the 110-piece Service Cart with Tools 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

Previous Ruling Next Ruling

See also: