CLA-2-82:RR:NC:1:118 J85874
Mr. Rick Mosley
Kuehne & Nagel, Inc.
101 Wrangler Drive, Suite 201
Coppell, TX 75019
RE: The tariff classification of a 38-piece office/home tool kit from China.
Dear Mr. Mosley:
In your letter dated June 25, 2003, you requested a tariff classification ruling on behalf of Office Depot, Inc., Delray Beach, FL. The sample that you submitted will be returned to you as requested.
You have described your sample as a 38-piece office/home tool kit, model number DT1018, and put up for retail sale in a paperboard box, containing the following:
? 1 piece 6” adjustable wrench
? 1 piece 6” diagonal pliers
? 1 piece 6” needle nose pliers
? 1 piece ratcheting bit driver
? 20 piece 1” chrome vanadium bits in 2 plastic holders
? 1 piece 18mm plastic cutter
? 1 piece 8” plastic level with 2 vials
? 1 piece electronic tester
? 5 piece SAE combination wrenches, sized 3/8”, 7/16”, ½”, 9/16”, and 5/8”
? 1 piece 13 ounce hammer
? 1 piece Phillips screwdriver: #2 x 4”
? 1 piece slotted screwdriver: ¾” x 4”
? 1 set - 100 piece fastener set in plastic box
? 1 piece 12 foot tape measure
? 1 set - 8 piece hex key set in a holder
The 38-piece set you have described actually contains a total of 147 pieces. These 147 items are packaged inside a soft-sided textile-carrying bag with an outer surface of nylon. The bag, which you stated was made in China, measures approximately 14” long, 7” wide and 8” tall and bears the tool company logo. It has a full-length zipper at the top with an internal wire reinforcement sewed into the opening that allows the bag to remain open. The tool bag has a double nylon handle that secures by means of a textile wrap with a hook and loop feature sewed to one of the handles. There are four outer textile pockets around the bag, with 14 inner textile pockets of various sizes, designed to hold and secure many of the tools contained in the kit inside the bag. The bottom of the bag is semi-rigid and has four small feet.
The applicable subheading for the 38-piece office/home tool kit containing 147 pieces plus the bag, model number DT1018, 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 article in this set subject to the highest rate of duty is the 18mm plastic cutter, classifiable in subheading 8211.93.0060, HTS, which provides for knives with cutting blades, serrated or not, other than knives of heading 8208, and blades thereof: knives having other than fixed blades: other. The duty rate will be 3 cents each + 5.4% ad valorem.
The tool bag falls within textile category designation 670. Based upon international textile trade agreements products of China are not currently subject to quota and the requirement of a visa.
The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment.
If imported separately, the applicable subheading for the tool bag, would be 4202.92.9026, HTS, which provides for trunks, suitcases, vanity cases, attache cases, briefcases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; traveling bags, toiletry bags, knapsacks and backpacks, handbags, shopping bags, wallets, purses, map cases, cigarette cases, tobacco pouches, tool bags, sports bags, bottle cases, jewelry boxes, powder cases, cutlery cases and similar containers, of leather or of composition leather, of sheeting of plastics, of textile materials, of vulcanized fiber, or of paperboard, or wholly or mainly covered with such materials or with paper: other: with outer surface of sheeting of plastic or of textile materials: other: other: other: of man-made fibers. The rate of duty will be 17.8% ad valorem.
When imported as part of the tool set, the tool bag will not be separately classified. However, it would still be subject to quota/visa requirements if applicable.
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