CLA-2-84:RR:NC:1: 115 E82186
Ms. Machelle Blair
Wal * Mart Stores, Inc.
702 Southwest 8th Street
Bentonville, AR 72716-8023
RE: The tariff classification of 62 piece pneumatic tool kit from Taiwan.
Dear Ms. Blair:
In your letter dated May 11, 1999 you requested a tariff classification ruling.
The sample submitted (vendor stock # ATK 70) is a 62 piece pneumatic tool kit which consists of the following:
1 pc 1/2" Impact Wrench w/male plug, 1 pc 3/8" Ratchet w/male plug, 1 pc Die Grinder w/male plug, 1 pc Hammer w/4 Chisels w/male plug, 8 pc socket, 1 pc Impact Allen Wrench, 1 pc 3" Extension, 1 pc 3/8" F to 1/2" M adapter, 1 pc in line Oiler, 1 pc 1/4" QC Female Body, 1 pc Teflon Tape, 1 pc Oil Bottle, 1 pc Chisel Spring, 1 pc Flat Chisel, 1 pc V Chisel, 1 pc Chisel, 1 pc Punch, 1 pc 1/4" Die Grinder Collet, 1 pc 1/8" Die Grinder Collet, 5 pcs 1/4" Grinder Stone, 5 pcs 1/8" Grinder Stone, 2 pcs 1/4" Grinder Sanding Drum, 10 pcs Sanding Drum Paper, 2 pcs Die Grinder Wrench, 1 pc Air Duster w/female plug, 1 pc Air Blow Gun w/male plug, 1 pc Blow Gun Needle Inflator, 1 pc Blow Gun Rubber Nozzle, 1 pc Blow Gun Tapped Nozzle, 1 pc Blow Gun Safety Nozzle, 1 pc Blow Gun Higher Pressure Nozzle, 1 pc Dual Tire Chuck, 1 pc 1/4" M to M connector, 1 pc 1/4" / 1/4" Male & Female Connector, 1 pc 1/4" Swivel Connector and 1 pc molded Plastic Carry Case.
The sample will be returned as per your request.
General Rules of Interpretation states that classification of goods in the tariff schedule shall be governed by the following principles:
3 When by application of rule 2(b) or for any other reason, goods are, prima facie, classifiable under two or more headings, classification shall be effected as follows:
(a) The heading which provides the most specific description shall be preferred to headings providing a more general description. However, when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods or to part only of the items in the set put up for retail sale, those headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more complete or precise description of the goods.
(b) Mixtures, composite goods consisting of different components, and goods put up in sets for retail sale,which cannot be classified by reference to 3(a), shall be classified as if they consisted of the the material or component which gives them their essential character, insofar as this criterion is applicable.
(c) When goods cannot be classified by reference to 3(a) or 3(b) they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration. In this kit the pneumatic hammer appears last in the tariff schedule.
The applicable subheading for the 62 piece pneumatic tool kit will be 8467.11.5090, Harmonized Tariff Schedule of the United States (HTS), which provides for Tools for working in the hand, pneumatic, hydraulic or self-contained nonelectric motor, and parts thereof: Other: Other. The rate of duty will be Free.
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 Melvyn Birnbaum at 637-7017.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division