CLA-2-90:OT:RR:NC:4:405
Geri Davidson
The Container Store
500 Freeport Parkway
Coppell, TX 75019
RE: The tariff classification of a Kelvin-23 hand tool from China
Dear Ms. Davidson:
In your letter dated July 22, 2009, you requested a tariff classification ruling. A sample was provided.
In your submission you state:
“The Kelvin-23 is the essential tool for the urban home, it does it all! This has 6 tools that all enclose into one small unit. The snap action screw driver can be pulled out from the end of the unit which has a powerful alloy magnet that can hold close screws to the screw driver, with 16 bits inside of the unit. An LED shines light where you work… located at the top front of the unit. A convenient 6 foot measuring tape is located at the inside back portion of the unit, a liquid level on the top lid, and a carbon steel hammer head is located under the measuring tape.”
The import is about 2 by 5 by 1.5 inches before the release mechanism springs out the shaft of the screwdriver, which is about 2 by 0.3 by 0.3 inches. The shaft can be locked at a 90 degree angle as well as parallel to the main axis of the import. The bits for the screwdriver are held magnetically inside the shaft. The main body of the import acts as the handle when using it as a screwdriver or a hammer. The main body opens so the user can access the 16 screwdriver bits stored within.
The liquid level is a bubble level that is about one inch long on the top surface of the import. Bubble levels/liquid levels are included in 9031 per Harmonized System Explanatory Note I-A-10 to 9031. That is the only element of this device classified in that heading.
We have determined that the headings that describe each of the elements, each heading being considered separately, equally merit consideration in supplying the import’s essential character noting the criteria in Headquarters Ruling Letter H007653, 8-24-07. As with the device described in HRL H007653, no one component of the Kelvin 23 imparts the essential character, thus we refer to GRI 3(c). GRI 3(c) states that when dealing with components that equally merit consideration in supplying the essential character of a good, we classify that good based on the component that appears last in numerical order in the tariff. In the case of the Kelvin 23, this component would be the liquid bubble level.
The applicable subheading for the Kelvin 23 will be 9031.80.8085, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "other" Measuring or checking instruments, appliances and machines, not specified or included elsewhere in HTS Chapter 90. The rate of duty will be 1.7%.
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 J. Sheridan at (646) 733-3012.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division