CLA-2-82:RR:NC:N1:118 L89959

Mr. Marty Langtry
FedEx Trade Networks Transport & Brokerage, Inc.
1226 Michael Drive, Suite B
Wood Dale, IL 60191

RE: The tariff classification of a computer tool set packed in a fitted vinyl case from Taiwan.

Dear Mr. Langtry:

In your letter, dated January 17, 2006, on behalf of your client, Lastar, Inc., Dayton, OH, you requested a tariff classification ruling.

Item 04591 is a 21 piece computer tool set comprised of 1 plastic spare parts tube, 1 IC extractor, 1 plastic IC inserter, 2 nut drivers, 3 Phillips screwdrivers, 3 flat screwdrivers, 1 star driver, 1-5” long nose pliers, 1 tweezers, 1 reverse action mini tweezers, 1 claw part retriever, 1 solder reel, 1 soldering iron, 1-6” adjustable wrench, and 1-8” wire stripper/crimper. The computer tool set is packed in a fitted vinyl case with a zipper closure.

The applicable subheading for the computer tool set will be 8206.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tools of two or more of headings 8202 to 8205, put up in sets for retail sale. The rate of duty will be the rate of duty applicable 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 wrench, classifiable in subheading 8204.12.0000, HTSUS. The rate of duty will be 9% ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR).

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