CLA-2-82:S:N:N1:115 854620
Ms. Kathy Gasser
Wholesale Supply Company, Inc.
P.O. Box 24600
Nashville, Tennessee 37202
RE: The tariff classification of a Beginner Set from Taiwan.
Dear Ms. Gasser:
In your letter dated July 18, 1990, you requested a tariff
classification ruling.
The subject item, model #2553, is a Beginner Set complete
with the following components:
a) 1 saw g) 8 pieces of sandpaper
b) 1 hammer h) 1 pair of pliers
c) 1 slotted screwdriver i) 1 nail holder
d) 1 phillips screwdriver j) 1 tape measure
e) 8 piece wrench set k) 1 safety booklet
f) 1 sanding block
This set comes in a plastic portable carry and storage case.
Under the HTS, goods put up in sets for retail sale are
classified as explained below. Classification is based on the
essential character of the set. The essential character of
this set is found in the items classifiable under the various
hand tool provisions of headings 8202 to 8205 inclusive. These
items constitute a sub-set which meet the criteria required for
classification in heading 8206.00.0000 as tool sets. Heading
8206.00.0000 requires that duty be applied to that item in the
tool set subject to the highest rate of duty.
The applicable HTS subheading for the Beginner Set will be
8204.20.0000, as derived from heading 8206.00.0000, which
provides for socket wrenches, with or without handles, drives and
extensions, and parts thereof.... The rate of duty will be 9%
ad valorem.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport