CLA-2-82:RR:NC:1:118 I81777
Ms. Saralee Antrim-Saizan
Carmichael International Service
533 Glendale Blvd.
Los Angeles, CA 90026-5097
RE: The tariff classification of the Tool Tote Flashlight from China.
Dear Ms. Antrim-Saizan:
In your letter dated April 23, 2002, on behalf of Innovative Concepts, you requested a tariff classification ruling.
You have described your sample as the Tool Tote Flashlight consisting of a tool kit and a flashlight. The “referred to flashlight” is actually a portable battery-operated lamp with a built-in carrying handle. The housing for the tool kit is molded plastic, measuring approximately 5” x 7.5” x 2.5”. The bottom of the housing and the lid are hinged together along one side and there is a molded plastic handle and lamp attached to the lid. The portable lamp is incorporated into the lid with the on/off switch in the handle. The inside of the housing is blow-molded with partitions for each of the tools/components. The tool kit consists of a ratchet handle that fits in the palm of the hand, an extender/bit holder, a set of 8 socket wrenches, a set of 10 assorted screwdriver bits contained in a plastic sleeve and a set of 4 mini screwdrivers.
The applicable subheading for the Tool Tote Flashlight will be 8206.00.0000, Harmonized Tariff Schedules (HTS), which provides for tools of two or more of the headings of 8202 to 8205, put up in sets for retail sale. Heading 8206 requires that duty be applied 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, classifiable in subheading 8204.20.0000, which provides for hand-operated spanners and wrenches (including torque meter wrenches but not including tap wrenches); socket wrenches, with or without handles, drives and extensions; base metal parts thereof: socket wrenches, with or without handles, drives and extensions, and parts thereof. The duty rate will be 9% ad valorem.
Consideration was given to classifying your product in subheading 8466.10.8075, HTS, as you have suggested. However, the set of tools is described within subheading 8206.00.00, HTS, and therefore subheading 8466.10.8075, HTS, which only describes one item was deemed inappropriate.
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 Kathy Campanelli at 646-733-3021.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division