CLA-2-84:OT:RR:E:NC:1:104
Ms. Joan Jerome
Allied International
13207 Bradley Avenue
Sylmar, CA 91342
RE: The tariff classification of a Battery Operated Tool Kit from China
Dear Ms. Jerome:
In your letter dated June 17, 2009 you requested a tariff classification ruling.
The tool kit in question consists of an impact driver, a 19.2v reciprocating saw, a 19.2v cordless drill/driver, a 19.2v cordless worklight and a 19.2v battery/charger. All the articles are imported packaged together in a plastic case sealed with a color sleeve ready for retail sale. No repacking will be performed subsequent to importation. The tool kit will be sold in retail home centers and hand tool stores. All the tools are able to work off the battery packaged in the kit.
General Rule of Interpretation (GRI) 1, Harmonized Tariff Schedule of the United States (HTSUS), states in part that for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes. Goods that are, prima facie, classifiable under two or more headings, are classifiable in accordance with GRI 3, HTSUS. GRI 3(a) states in part that when two or more headings each refer to part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific, even if one heading gives a more precise description of the good.
The instant tool kit consists of at least two different articles that are, prima facie, classifiable in different subheadings. It consists of articles put up together to carry out a specific activity (i.e., working wood and similar materials). Finally the articles are put up in a manner suitable for sale directly to users without repacking. Therefore, the kit in question is within the term “goods put up in sets for retail sale.” GRI 3(b) states in part that goods put up in sets for retail sale, which cannot be classified by reference to 3(a), are to be classified as if they consisted of the component which gives them their essential character.
Inasmuch as no essential character can be determined, GRI 3(b) does not apply. GRI 3(c) states that, if neither GRI 3(a) nor GRI 3(b) applies, merchandise shall be classified in the heading which occurs last in numerical order among those equally meriting consideration. After examining the sample and the literature, this office is of the opinion that only the hand held power tools merit equal consideration. The other articles in the kit simply assist the user in utilizing the power tools and therefore do not merit equal consideration in tariff classification. In this case, all three power tools fall under the same heading, i.e., heading 8467, HTSUS.
GRI 6 states in part that merchandise is to be classified at the subheading level according to the chapter notes and GRIs. Applying GRI 3(b) at the subheading level, neither the impact driver, the reciprocating saw nor the drill/driver can be said to impart the essential character to the kit. By application of GRI 3(c), the power tool kit is classified in the subheading which occurs last in numerical order.
The applicable subheading for the battery operated tool set will be 8467.22.0070, HTSUS, which provides for Tools for working in the hand, pneumatic, hydraulic or with self-contained electric or nonelectric motor, and parts thereof: With self-contained electric motor: Saws….Reciprocating and jig. The rate of duty will be Free.
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 Patricia O’Donnell at (646) 733-3011.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division