CLA-2-82:S:N:N3:115 809186
8204.20.0000; 8205.51.3060
Mr. Warren E. Coe
Amway Corporation
7575 E. Fulton Road - Dept.52-2A
Ada, Michigan 49355
RE: The tariff classification of tools sets from Taiwan.
Dear Mr. Coe:
In your letter dated March 24, 1995, you requested a tariff
classification ruling.
The subject items are described as follows:
1) Four piece garden tool set - model F3270 - includes 2
shovels, a claw and a pointed weed popper
2) Five piece garden tool set - model F3647 - includes
pruning shears, a claw, a hand shovel, a pointed weed
popper and grass clippers
3) 82 piece tool set - model F4545 - includes a socket set
with a ratchet handle and a screwdriver bit set with
a separate handle
4) Five piece brass plated fireplace tool set - model X3945
- includes
a poker, a shovel brush, prongs and a stand
5) Four piece brass plated fireplace tool set - model F4743
- includes
a poker, a shovel, a brush and a stand
The applicable subheading for the shovels in models F3270
and F3647 will be 8201.10.0000, Harmonized Tariff Schedule of the
United States (HTS), which provides for spades and shovels, and
parts thereof. The duty rate will be 2.4% ad valorem.
The applicable subheading for the claws in models F3270 and
F3647 will be 8201.30.0000, Harmonized Tariff Schedule of the
United States (HTS), which provides for mattocks, picks, hoes and
rakes, and parts thereof. The duty rate will be 2.3% ad valorem.
The applicable subheading for the pointed weed poppers in
models F3270 and F3647 will be 8201.90.6000, Harmonized Tariff
Schedule of the United States (HTS), which provides for other
handtools of a kind used in agriculture, horticulture or forestry,
and parts thereof. The duty rate will be free.
The applicable subheading for the pruning shears and grass
clippers in model F3647 will be 8201.50.0000, Harmonized Tariff
Schedule of the United States (HTS), which provides for secateurs
and similar one-handed pruners and shears, and parts thereof. The
duty rate will be 1 cent each + 2.8% ad valorem.
The 82 piece tool set contains two or more tools subject to
two or more of the headings of 8202 to 8205. These tools are
therefore subject to classification in heading 8206.00.0000 of the
Harmonized Tariff Schedules (HTS). This heading states that tools
which are classifiable in two or more of the headings of 8202 to
8205, and are put up in sets for retail sale are dutiable at the
rate applicable to that article in the set subject to the highest
rate of duty. The socket wrenches are the articles in this set
subject to the highest rate of duty.
The applicable subheading for the 82 piece tool set, model
F4545, as derived from heading 8206.00.0000 HTS, will be
8204.20.0000, Harmonized Tariff Schedule of the United States
(HTS), which provides for socket wrenches, with or without handles,
drives and extensions, and parts thereof. The duty rate will be 9%
ad valorem. Though the set contains articles classified in
headings other than 8206, the essential character of the set is
derived from the articles classified in HTS 8206.
The applicable subheading for the fireplace tool sets,
models X3945 and F4743, will be 8205.51.3060, Harmonized Tariff
Schedule of the United States (HTS), which provides for other
household tools and parts thereof: of iron or steel: other. The
duty rate will be 5% ad valorem.
Consideration was given to classifying all of the products
in models F3270 and F3647 under subheading 8201.90.6000, HTS, as
you have suggested. However, most of these items are provided for
and will be classified accordingly.
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