CLA-2-84:OT:RR:E:NC:1:104

Ms. Donna L. Hiltpold
The Stanley Works
480 Myrtle Street
New Britain, CT 06053

RE: The tariff classification of a punch and chisel set from Taiwan

Dear Ms. Hiltpold:

In your letter dated June 25, 2009 you requested a tariff classification ruling.

Interchangeable Punch and Chisel Set, Item number PCS1000 contains the following thirteen articles: PCS1000-1 Handle PCS1000-2 1/2” Flat Chisel PCS1000-3 5/8” Flat Chisel PCS1000-4 3/4” Flat Chisel Punch PCS1000-5 7/8” Flat Chisel Punch PCS1000-6 1” Flat Chisel PCS PCS1000-7 1/4” Cape Chisel Punch PCS1000-8 1/8” Taper Punch PCS1000-9 1/4” Taper Punch PCS1000-10 3/16” Pin Punch PCS1000-11 1/4” Pin Punch PCS1000-12 1/8” Center Punch PCS1000-13 3/16” Center Punch Each individual chisel and punch fits into the handle. You indicate that the base material of both the chisels and the punches is steel. The articles are imported packaged together in a plastic blow-molded case in a manner suitable for sale directly to users without repacking.

In your letter, you inquire as to the applicability of the following two subheadings, i.e., (a) subheading 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. and (b) subheading 8207.90.6000, HTSUS, which provides for Interchangeable tools for handtools, whether or not power-operated, or for machine-tools (for example, for pressing, stamping, punching, tapping, threading, drilling, boring, broaching, milling, turning or screwdriving), including dies for drawing or extruding metal, and rock drilling or earth boring tools; base metal parts thereof: Other interchangeable tools, and parts thereof: Other: Other: Not suitable for cutting metal, and parts thereof: For handtools, and parts thereof. Heading 8206, HTSUS, is for tools from 2 or more headings of 8202 to 8205. The goods in question do not fit into heading 8206 because they do not contain 2 or more tools from heading 8202 through 8205.

With respect to subheading 8207.90.6000, HTSUS, the classification of goods put up in sets for retail sale is governed by GRI 3(b) which states, in pertinent part, that goods put up for retail sale shall be classified as if they consisted of the material or component which gives them their essential character. According to the Explanatory Notes (“ENs”) for GRI 3(b), “goods put up in sets for retail sale” refers to goods which “consist of at least two different articles which are, prima facie, classifiable in different headings;…consist of products or articles put up together to meet a particular need or carry out a specific activity; and… are put up in a manner suitable for sale directly to users without repacking”. The set in question is within the term "goods put up in sets for retail sale."

The factor or factors which determine essential character will vary with the goods. EN Rule 3(b)(VIII) lists as factors the nature of the material or component, their bulk, quantity, weight or value, and the role of a constituent material in relation to the use of the goods. Based on the role of the handle in relation to the use of the goods, it is the opinion of this office that the essential character of Item number PCS1000 is imparted by the handle. The handle is the only component that is in constant use as the other items require affixing to the handle in order to operate properly.

Accordingly, the applicable subheading for the Interchangeable Punch and Chisel set, Item number PCS1000, will be 8466.10.0175, HTSUS, which provides for Parts and accessories suitable for use solely or principally with the machines of headings 8456 to 8465, including work or tool holders, self-opening dieheads, dividing heads and other special attachments for machine tools; tool holders for any type of tool for working in the hand: Tool holders and self-opening dieheads: Other. The duty rate will be 3.9 percent 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/.

Your inquiry does not provide enough information for us to give a classification ruling on Item number PCS900. The submitted catalogue page lists the PCS900 as a 9-pc. Chisel set with gauge in a plastic tray. However, it is apparent from the components listed and the illustration that there is no gauge. You confirmed this fact in your supplemental email to this office dated July 16, 2009. In addition, you explained that “plastic tray” is the term being used to describe the plastic molded case in which the components are presented packaged together for retail sale. However, there appears to be a discrepancy as to the actual number of pieces included in the set. Catalogue refers to the PCS900 as a 9-pc set. Yet, it goes on to list the following as being included in the set: PCS900-1 Handle PCS900-2 22mm Wide Flat Chisel PCS900-3 30mm Wide Flat Chisel PCS900-4 50mm Wide Flat Chisel PCS900-5 50mm Wide Curved Chisel PCS900-6 9mm Cape Chisel PCS900-7 Moil Point Chisel PCS900-8 3.5mm Center Punch PCS900-9 6mm Taper Punch PCS900-10 8mm Taper Punch

As you can see, the piece count is off by one. Please explain this discrepancy and confirm the actual number of pieces in this set. In addition, please confirm that there will be no repacking involved subsequent to importation, e.g., nothing else will be added to the set. When this information is available, you may wish to consider resubmission of your request. If you decide to resubmit your request, please include all of the material that we have returned to you.

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