CLA-2-82:OT:RR:NC:1:118
Ms. Vidya Bhavnani
Sun Coast Merchandise Corp.
6315 Bandini Blvd.
Commerce, CA 90040
RE: The tariff classification of a tool set from China.
Dear Ms. Bhavnani:
In your letter dated June 23, 2011, you requested a tariff classification ruling. The merchandise under consideration is identified as a 7 piece tool set (TOOL0275). It contains the following:
Fuse tester
Flat head screwdriver
Phillips screwdriver
Slip-joint pliers
Retractable utility knife
Hammer
Tape measure
The items are packaged for retail sale in a fitted zippered case.
The applicable subheading for the 7 piece tool set (TOOL0275) will be 8206.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tools of two or more of 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 retractable utility knife, classifiable in subheading 8211.93.0060, HTSUS, which provides for knives with cutting blades, serrated or not, other than knives of heading 8208, and blades and other base metal parts thereof: other: knives having other than fixed blades: other. The duty rate will be 3¢ each + 5.4% ad valorem. The ad valorem part of the applicable rate of duty (5.4%) is assessed on the total value of the set and the specific duty (3¢ each) is assessed on each piece in the set. The complete tariff classification of the set will be 8206.00.0000; 8211.93.0060, HTSUS.
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