CLA-2-84:OT:RR:NC:1:104
Ms. Marilyn-Joy Cerny
Cerny Associates, P.C.
24 Smith Street
Bldg 2, Suite 102
Pawling, NY 12564
RE: The tariff classification of a 115 Piece Mechanic’s Tool Set from China
Dear Ms. Cerny:
In your letter dated January 28, 2013 on behalf of your client, Ace Hardware Corp., you requested a tariff classification ruling.
Item #2381507 is a 115 piece Mechanic’s Tool Set. The contents of the set include:
2 – Ratchet Handles
2 – Extension Bars
1 – Socket Adaptor
40 – Sockets
17 – Wenches
1 – Magnetic Handle
30 – Screwdriver Bits
22 – Hex Keys
1 – Plastic Blow Mold Case
The items are imported packaged for retail sale in a plastic blow mold fitted case. Nothing will be added to the set subsequent to importation.
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, any relative section or chapter notes and, unless otherwise required, according to the remaining GRI’s taken in order. Goods that are, prima facie, classifiable under two or more headings, are classifiable in accordance with GRI 3. 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., tightening/fastening). 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(a) states that the heading which provides the most specific description shall be preferred to headings providing a more general description. However, when two or more headings refer to part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific in relation to the goods, even if one of them gives a more complete or precise description of the good. The headings at issue only refer to part of the items in the set put up for retail sale. As such, they are regarded as equally specific and classification of the set is to be determined by GRI 3(b) or GRI 3(c) taken in the appropriate order in which they are set out in GRI 3.
GRI 3(b) states in part that goods put up in sets for retail sale, which cannot be classified by reference to GRI 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 among those equally meriting consideration. In this instance, the ratchet handle is classified in the heading which occurs last in numerical among those equally meriting consideration.
In accordance with GRI 3(c), the applicable subheading for the 115 Piece Mechanic’s Tool Set 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 rate of duty 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/.
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,
Thomas J. Russo
Director
National Commodity Specialist Division