CLA-2-84:OT:RR:NC:1:104
Ms. Toni Dembski-Brandl
Target Corporation
1000 Nicollet Mall
TPS-3155
Minneapolis, MN 55403
RE: The tariff classification of home repair tool kit from China
Dear Ms. Dembski-Brandl:
In your letter dated August 7, 2009 you requested a tariff classification ruling. The sample you submitted is being returned as requested.
The 161 piece DURABUILT® Item #085-05-0738 consists of the following articles:
1 4.8 Volt Rechargeable Cordless Screwdriver
1 6” Diagonal Pliers
1 6” Long Nose Pliers
40 1” Plated Bits
1 Bit Coupler
1 100 piece fastener set consisting of:
10 Pieces E5 Plastic (PE) anchors, 15/16 inch
10 Pieces 1 inch tapping screws - steel, zinc plated
10 Pieces 3/8" push pins thumb type - 80% PE / 20% steel)
5 Pieces 1" cup hooks - steel, brass plated
10 Pieces 20 pound picture hooks - steel, brass plated, 15/16 inches in
length
55 Pieces 1" nails - steel, brass plated
1 Voltage Tester
1 Bit Driver
1 8 oz Claw Hammer
4 Screwdrivers
1 18mm Utility Knife (retractable)
1 12’ Measuring Tape
1 30’ Roll of Electrical Tape
1 Wire Crimper
1 9” Plastic level
1 6” Stainless Ruler
1 8” Adjustable Wrench
2 3” Spring Clamps
1 Molded Plastic Case
All of the above items are imported packaged ready for retail sale in the molded plastic case. The case, which is specially fitted with molded slots to hold the components, bears the “DURABUILT” logo. A cardboard sleeve, which lists the contents and depicts the products, slips over the case. This retail packaging sleeve has a cutout on the top for the handle of the case so that the package can be easily carried.
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 headings. It consists of articles put up together to carry out a specific activity (i.e., home repair). 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. It is the opinion of this office that the power tool imparts the essential character to this kit.
Regarding the case, certain containers may be classified with the article(s) they are designed to hold, if the requirements of GRI 5 (a) are met. In pertinent part, GRI 5 (a) states that: camera cases, musical instrument cases…and similar containers, specially shaped or fitted to contain a specific article or set of articles, suitable for long term use and entered with the articles for which they are intended, shall be classified with such articles when of a kind normally sold therewith. In this case, the case is shaped and specially fitted to contain each article. The case is suitable for long-term use in that it is sturdily constructed and has secure snap closures. In addition, the case is being entered only with the articles it is intended to contain. It is this office’s determination that the case meets the requirements of GRI 5 (a), and is classifiable together with its contents as a set.
Consideration was given to your remarks in your first submission dated June 23, 2009. You indicated that you did not believe the sundry assortment of articles comprised a set as they did not appear to be put up to carry out any one specific activity. As a result, you had recommended that each item be classified separately. However, as stated above, this office does find that the goods, in their imported condition, meet the requirements of a set as put forth in GRI 3. The components are put up to carry out a specific activity, i.e., home repair.
The applicable subheading for The 161 piece DURABUILT® Item #085-05-0738 will be 8467.29.0040, 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: Other…Screwdrivers, nut-runners and impact wrenches. 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