CLA-2-84:S:N:N3:115 810141
Mr. Troy Clarke
CBT International, Inc.
110 West Ocean Blvd
Suite 1003
Long Beach, CA 90802
RE: The tariff classification of tools from Taiwan.
Dear Mr. Clarke:
In your letter dated April 15, 1995, you requested a tariff classification ruling, on behalf of your client, Alltrade Inc., Long Beach, CA.
The subject items are described as follows:
a) Model TB 529 - 29 piece drill bit set for use with a power driver. It includes 18 screwdriver bits, 6 sockets, 3 drill bits, 1 bit holder and 1 drive adapter in a molded case.
b) Model TB 540 - 40 piece screwdriver and drill bit set for use with a power driver. It includes 32 assorted power screwdriver bits, 1 eyelet bit, 1 countersink bit, 1 bit holder and 4 drill bits in a molded case.
c) Model TB 598 - 17 piece drill bit and nut driver set. It includes 5 drill bits, 4 nut drivers and 7 screwdriver bits in a molded case.
When two or more goods are put up for retail sale and meet the criteria for sets, the goods are classified according to the component which gives them their essential character. In the instances for models TB 529 and TB 540, the bit holder imparts the essential character for each of the sets.
Model TB 598 does not fit the definition of a set for classification purposes. Therefore, each item will be classified seperatly.
The applicable subheading for all of the tools in models TB 529 and
TB 540 will be 8466.10.0070, Harmonized Tariff Schedule of the United States (HTS), which provides for tool holders for any type of tool for working in the hand: tool holders and self-opening dieheads... other. The duty rate will be 4.7% ad valorem.
The applicable subheading for the 7 screwdriver bits in model TB 598 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.
The applicable subheading for the 5 drill bits in model TB 598 will be 8207.50.2055, 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 drilling, other than for rock drilling, and parts thereof: with cutting part containing by weight over 0.2 percent of chromium, molybdenum, or tungsten or over 0.1 percent of vanadium... twist drills. The duty rate will be 6.8% ad valorem.
The applicable subheading for the 4 nut drivers in model TB 598 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.
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