CLA-2-82:S:N:N3:115 809982
Tom Wat Inc.
c/o Wheels Up Customs Brokerage and Forwarding
167-43 Porter Road
Jamaica, NY 11434
Attn: Mr. Salvatore J Stile II
RE: The tariff classification of a 4 in 1 Tool Key Chain from Hong
Kong.
Dear Mr. Stile:
In your letter dated May 2, 1995, you requested a tariff
classification ruling, on behalf of your client, Tom Wat Inc.,
Connecticut.
The subject article is called a 4 in 1 tool key chain. It
is made of metal, covered with brass plating. It encompasses a key
ring and chain that has a miniature hammer attached to the end of
the chain. This hammer has a hollow inside and serves as a
container for three miniature screwdrivers. When the bottom end of
the hammer is unscrewed, access is gained to the screwdrivers. All
parts except for the key ring and chain, can be separated from each
other.
The subject article is a composite article that prima facie
appears to be classifiable under more than one heading, each
equally specific. Classification will accordingly be determined on
the basis of that portion of the article which imparts the
essential character. We have concluded that there is no essential
character for this composite article.
Therefore, it shall be classified under the heading which
occurs last in numerical order among those which equally merit
consideration. In this instance, the hammer in HTS 8205.20.3000
and the screwdriver in HTS 8205.40.0000 merit equal consideration.
The applicable subheading for the 4 in 1 tool key chain will
be 8205.40.0000, Harmonized Tariff Schedule of the United States
(HTS), which provides for screwdrivers, and parts thereof. The
duty rate will be 6.2% 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