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NY L84273

April 20, 2005

CLA-2-82:RR:NC:1:104 L84273


TARIFF NO.: 8207.40.6000

Mr. Raymond Kim
American Customs Logistics, Inc.
860 E. Walnut St.
Carson, CA 90746

RE: The tariff classification of tap and die sets from China

Dear Mr. Kim:

In your letter dated April 11, 2005 on behalf of International Merchandising Service, Inc. you requested a tariff classification ruling.

Literature has been provided for 40 piece tap and die sets, part numbers TD40 and TD 40M (Metric). The sets contain 17 taps and 17 dies of different sizes, an adjustable tap wrench, a “T” handle tap wrench, a die handle, a 1/8” mini flat screwdriver, a screw pitch gauge and a plastic storage case. The taps and dies are made of heat treated and tempered high carbon steel. You indicate that they do not have a cutting part containing by weight over 0.2 percent of chromium, molybdenum or tungsten or over 0.1 percent of vanadium.

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 tap and die sets consists of at least two different articles that are, prima facie, classifiable in different headings. They consists of articles put up together to carry out a specific activity (i.e., tapping and threading). Finally, the articles are put up in a manner suitable for sale directly to users without repacking. Therefore, the sets 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. The essential character of these tap and die sets is imparted by the taps and dies.

The applicable subheading for the 40 piece tap and die sets, part numbers TD40 and TD40M, will be 8207.40.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for interchangeable tools for handtools, whether or not power operated, or for machine tools : tools for tapping or threading, and parts thereof: other. The rate of duty will be 4.8 percent.

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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