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NY K82201

January 12, 2004
CLA-2-84:RR:NC:1:104 K82201


TARIFF NO.: 8467.22.0090

Ms. Andrea Holtan
Costco Wholesale
999 Lake Drive
Issaquah, WA 98027

RE: The tariff classification of a power tool set from China

Dear Ms. Holtan:

In your letter dated December 29, 2003 you requested a tariff classification ruling.

You have provided literature with specifications on the components of a Black & Decker 18V Firestorm 5 piece tool kit. You indicate that the kit will contain an 18 volt cordless drill/driver with a Phillips bit and hex shank drill bit, an 18V cutsaw with wood cutting blade and metal cutting blade, an 18V circular saw with carbide tipped blade, an 18V flashlight, an 18V hand vac, 3 batteries, a battery charger and one heavy duty nylon bag with the Black & Decker logo for storing and transporting the tools. All of the foregoing will be imported in the retail packaging in which it will be sold.

Noting HQ ruling 964187 of September 29, 2000, you believe that this item is a GRI 3(c) set. The set at issue here is essentially the same as the set in 964187 except for the addition of the hand vac. The articles which merit equal consideration for the purposes of GRI 3(c) include the drill/driver, the cutsaw and the circular saw. Your suggested classification under HTS subheading 8467.29.0040 cannot apply since none of these articles fall within that subheading.

The applicable subheading for the Black & Decker Firestorm 5 Piece Tool Kit will be 8467.22.0090, Harmonized Tariff Schedule of the United States (HTS), which provides for tools for working in the hand, pneumatic, hydraulic or with self-contained electric or non-electric motor: with self-contained electric motor: saws. 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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