CLA-2-82:OT:RR:E:NC:N1:118
Mr. Artem Kalajyan
Olympia Tools International, Inc.
18051 Arenth Avenue
City of Industry, CA 91748
RE: The tariff classification of a tool set from China.
Dear Mr. Kalajyan:
In your letter dated May 28, 2008, you requested a tariff classification ruling on a tool set. The set includes the following:
13oz hammer
Slip joint pliers
Adjustable wrench
Long nose pliers
Utility knife
9” bubble level
6 screwdrivers
Mini hacksaw
10 hacksaw blades
Set of 6 precision screwdrivers
Scissors
Set of 8 hex keys
16’ tape measure
14” handsaw
All of the items will be packaged for retail sale in a plastic tool box. You state that the tool box is not fitted and is intended for all purpose household or shop use.
The applicable subheading for the tool set will be 8206.00.0000, Harmonized Tariff Schedule (HTSUS), 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 slip joint pliers, classifiable in subheading 8203.20.4000, HTSUS, which provides for files, rasps, pliers (including cutting pliers), pincers, tweezers, metal cutting shears, pipe cutters, bolt cutters, perforating punches and similar handtools, and base metal parts thereof: pliers (including cutting pliers), pincers, tweezers and similar tools, and parts thereof: other: slip joint pliers. The rate of duty will be 12% ad valorem. The complete tariff classification will be 8206.00.0000 / 8203.20.4000.
Consideration was given to your proposed classification of 3924.90.5600, HTSUS which provides for…other household articles…of plastics: other: other. However, classification under the HTSUS is made in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. Inasmuch this set is provided for under heading 8206, HTSUS, your proposed classification is inapplicable.
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 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