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NY J88673

September 30, 2003

CLA-2-90:RR:NC:MM:114 J88673


TARIFF NOS.: 8467.21.0010; 9031.49.90

Ms. Wendy Lawson
Sears Roebuck and Company
3333 Beverly Rd., D5-256B
Hoffman Estates, IL 60179

RE: The tariff classification of cordless tool sets from China

Dear Ms. Lawson:

In your letter dated August 21, 2003 you requested a tariff classification ruling.

Your request concerns two cordless tool sets, stock numbers 11462 and 11438, which you indicate are being shipped and sold as sets. A sample of the cardboard retail packaging that stock number 11462 will be shipped in has been submitted.

Stock number 11462 includes a 19.2V ½” drill/driver, a 3.6V cordless screwdriver, battery packs and chargers for the drill and screwdriver, a studfinder, a tool bag and an operator’s manual plus two double-ended screwdriver bits and 23 accessory bits.

Stock number 11438 includes:

1 19.2v ½” drill/drive
1 19.2v circular saw
1 19.2v reciprocating saw
1 19.2v stapler
1 19.2v fluorescent light
2 power packs
1 universal charger
1 laser level, 2 AA batteries not included 1 studfinder, 1 9V battery not included

The set also includes 5 drill bits, 1 magnetic bit holder, 38 screwdriver bits, 6 double-sided bits, 1 extra 5.5” circular saw blade, 2 reciprocating saw blades, 100 nails and 84 staples.

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 tool kits consist of at least two different articles that are, prima facie, classifiable in different headings. The kits consist 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 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 GRI 3(a), are to be classified as if they consisted of the component which gives them their essential character.

Regarding stock number 11462, the 19.2V ½” cordless drill/driver imparts the essential character to this kit noting GRI 3(b).

Inasmuch as no essential character can be determined for stock number 11438, 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 sample and the literature, this office is of the opinion that the items meriting equal consideration include the drill, the circular saw, the reciprocating saw and the laser level. Heading 9031, which applies to the laser level, is the heading which occurs last in numerical order.

The applicable subheading for the cordless tool kit stock number 11462 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 kinds. The rate of duty will be 1.7 percent.

The applicable subheading for cordless tool kit stock number 11438 will be 9031.49.90, Harmonized Tariff Schedule of the United States (HTS), which provides for measuring or checking instruments, appliances and machines, not specified or included elsewhere in this chapter; other optical instruments and appliances; other, other. The rate of duty will be 3.5 percent ad valorem.

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 Barbara Kiefer at 646-733-3019.


Robert B. Swierupski

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