CLA-2-84:OT:RR:NC:1:104
Ms. Jamie Kuo
Test Rite Int’l Co., Ltd
6F, No. 23, Hsin Hu 3rd Road
Nei Hu 114, Taipei
Taiwan
RE: The tariff classification of a 19 Piece Screwdriver and Bit Set from China
Dear Ms. Kuo:
In your letter dated June 24, 2013, on behalf of your client Test Rite Products Corp., you requested a tariff classification ruling.
Item #UH0624A is a 19 piece Screwdriver and Bit Set containing the following items:
6 – Screwdrivers
Slotted: 1/4” x 4”, 1/4” x 1-1/2”, 3/16” x 3”
Philips: #2 x 4”, #2 x 1-1/2”, #1 x 3”
1 – Bit Driver
12 – 1” Screwdriver Bits
The items are imported together packaged for retail sale in double blister packaging. 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, HTSUS, i.e., (a) specific description, (b) essential character and (c) heading which occurs last in numerical order. 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 goods. In such cases, the 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.
The instant screwdriver and bit set 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 or loosening fasteners). 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 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 bit driver, i.e., the tool holder, is classified in the heading which occurs last in numerical order among those equally meriting consideration.
The applicable subheading for the 19 Piece Screwdriver and Bit Set, Item #UH0624A, 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