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NY N025265

March 31, 2008



TARIFF NO.: 8206.00.0000; 8211.93.0060

Ms. Lisa Morales
Import Logistics Manager
Bullet Line, LLC
15959 NW 15th Ave.
Miami, FL 33169

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

Dear Ms. Morales:

In your letter dated March 19, 2008, you requested a tariff classification ruling.

Item number SM-9346 is described as a portable tool set. That set contains the following items: 1 retractable box cutter
1 needle nose pliers
1 socket wrench
1 screwdriver adapter for the socket wrench 1 flat head screwdriver
1 miniature flat head screwdriver
1 miniature Phillips screwdriver
1 tape measure
3 Allen wrenches
4 metric sockets
10 screwdriver bits
The above referenced items will be imported inside a fitted carrying case.

The applicable subheading for the portable tool set will be 8206.00.0000, Harmonized Tariff Schedules (HTSUS), which provides for tools of two or more of the headings of 8202 to 8205, put up in sets for retail sale. Heading 8206 requires that duty be applied to that article in the set subject to the highest rate of duty. The article in this set subject to the highest rate of duty is the retractable box cutter, classifiable in subheading 8211.93.0060, HTSUS, which provides for knives with cutting blades, serrated or not, other than knives of heading 8208, and blades and other base metal parts thereof: other: knives having other than fixed blades: other. The duty rate will be 3¢ each + 5.4% ad valorem. The ad valorem part of the applicable rate of duty (5.4%) is assessed on the total value of the set and the specific duty (3¢) is assessed on each piece in the set. The complete tariff classification of the set will be 8206.00.0000 / 8211.93.0060, HTSUS.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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 Kathy Campanelli at 646-733-3021.


Robert B. Swierupski

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