CLA-2-84:OT:RR:NC:N1:104
Ms. Linda Hamanaka
Ken Hamanaka Co. Inc.
138 Lomita Street
El Segundo, CA 90245
RE: The tariff classification of a 90 Piece Home Project Tool Set from China
Dear Ms. Hamanaka:
In your letter dated December 4, 2015 on behalf of your client A.W.I. Acquisitions Co. dba Allied International, you requested a tariff classification ruling.
Model number 70799-6 is a 90 piece Home Project Tool Set. The contents of the set include:
Pieces Item Description
1 Electric Hand held drill
1 Lithium-ion battery and charger
29 Socket Set
1 8in adjustable wrench
1 8oz hammer made of fiberglass with 10” handle/11” with head
1 Zinc retractable knife w/rubber inlay
1 Ratcheting driver 3/8" dr.
1 6in long nose pliers
4 Drill bits and adapter for the drill
1 Bit driver
1 Measuring tape 12'
1 Combination square
2 1 inch Metal clamps
1 Dura shears
18 Hex Key Set
20 Power bits 25mm
1 Screwdriver #2 x 4"
1 Fastener Assortment in a plastic case containing127 pcs
1 Screwdriver 1/4in x 4in
1 Torpedo level with 3 vials, 8”
1 Screwdriver 1/8 x 3in
1 Screwdriver #0x3in driver
All of the items are imported packaged in a blow molded case for retail sale. Nothing will be added to the set subsequent to importation.
The instant tool kit 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., drilling/driving). 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”. General Rule of Interpretation (“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. Submitted cost figures show that the individual cost of the drill together with its battery and charger accounts for the major portion of the cost of the tool set. Thus, it is the opinion of this office that the electric hand held drill imparts the essential character of the tool set.
The applicable subheading for the 90 piece Home Project Tool Set, model number 70799-6, will be 8467.21.0010, Harmonized Tariff Schedule of the United States (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: Drills of all kinds: Rotary: Battery powered. The rate of duty will be 1.7 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 [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division