CLA-2-84:RR:NC:1:104 J89374
Ms. Susan L. Leidy
Customs Compliance Manager
Lowe’s Companies, Inc.
1605 Curtis Bridge Road, MS TAN 7
Wilkesboro, NC 28697
RE: The tariff classification of a cordless drill and radio charger kit from China
Dear Ms. Leidy:
In your letter dated September 18, 2003 you requested a tariff classification ruling.
A sample has been provided of the Black & Decker 18V cordless drill and radio charger kit in its retail packaging, LSG item number 67745. (The sample wiIl be returned per your request.) In addition to the cordless drill and radio charger, the set includes two 18V nickel cadmium batteries, an AC adapter, a 1/8” hex drill bit and a hex screwdriving bit. The drill features a removable chuck and its base houses a spring loaded, removable and rechargeable 18 volt battery. The battery cannot be recharged while joined with the drill. It must be set into the recharging unit.
The recharging unit/radio is a separate unit with a separate AC adapter. The charger’s operation requires the use of the AC adapter. The radio can operate either with the AC adapter or the battery when charged. There are prongs imbedded within the battery pack which when properly seated on the recharging unit provides the conduit of electricity which allows the battery to be recharged. The top of the recharging unit also serves as a resting place for the drill when not in use. An AM/FM radio is built into the unit and inseparable from it.
After describing the product, you raise a number of issues. Essentially your question is whether the cordless drill and radio charger kit is a GRI 3 (b) set with the essential character imparted by the drill or does the inclusion of the radio with the recharging unit negate classification as a set. You ask whether in Customs’ view, the drill and recharging unit/radio carry out a specific activity or particular need as required to be considered a set under GRI 3(b).
It is the opinion of this office that the inclusion of the radio does negate classification as a set. The radio does not contribute to the use of the drill.
The applicable subheading for the cordless drill, including the battery housed in its base, the removable chuck, the hex drill bit and screwdriver bit will be 8467.21.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for tools for working in the hand, pneumatic, hydraulic or with self-contained electric or nonelectric motor: with self-contained electric motor: drills of all kinds. The rate of duty will be 1.7 percent.
The extra rechargeable 18V nickel cadmium battery is classified under HTS subheading 8507.30.8010 which provides for electric storage batteries, including separators therefor, whether or not rectangular (including square): nickel-cadmium storage batteries: other. The rate of duty will be 2.5 percent.
The recharging unit/radio is a composite good whose essential character is imparted by the recharging unit. Noting GRI 3(b), the recharging unit is classified under HTS subheading 8504.40.9550 which provides for electrical transformers, static converters (for example, rectifiers) and inductors: static converters: other. The rate of duty will be 1.5 percent.
The separate AC adapter required for the operation of the recharging unit will be classified with the recharging unit under HTS subheading 8504.40.9550 as a functional unit in accordance with section XVI, note 4.
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 Robert Losche at 646-733-3011.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division