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NY R00176

March 19, 2004
CLA-2-94:RR:NC:SP:233 R00176


TARIFF NO.: 9403.70.8030

Mr. David Cahn
Atlantic Pacific Development Group Ltd.
400 Leland Ave.
Plainfield, NJ 07062

RE: The tariff classification of 51 PC Power Tool Set from China.

Dear Mr. Cahn:

In your letter dated March 11, 2004, you requested a tariff classification ruling.

The merchandise to be imported is Item #JBOX1, 51PC Power Tool Set, comprised of: 18V drill, 3/8” keyless chuck, 2 speed gear box, 16 torque settings, variable speed, 0-400/0-1150rpm, 18V cordless 5-3/8” circular saw, 2350 rpm, 1 blade, 18V jigsaw, 1700 rpm, 1 speed, 18V recip saw, variable speed 0-2100rpm, 18V air pump with pressure gauge, 0~8 bar, 18V flashlight, 2-18V nicad batteries, 1-1 hour charger, 4.8V cordless screwdriver kit with 38 accessories, and 5-7 hr charger, all packed inside MJ-2028 floor standing rolling tool chest made of plastic. You have submitted pictures of the power tool set with your request.

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 51PC Power Tool Set 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 rolling tool chest appears last in numerical order among the competing headings which equally merit consideration.

The applicable subheading for the 51PC Power Tool Set 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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