CLA-2-82:OT:RR:NC:N1:118
Mr. Mark S. Davies
Lowe's/LG Sourcing
1000 Lowe's Blvd
Mail Code NB4TA
Mooresville NC 28117
RE: The tariff classification of a 24 Piece All Purpose Home Tool Set from Taiwan. Correction to Ruling Number N304663.
Dear Mr. Davies:
This replaces Ruling Number N304663, dated June 27, 2019, which contained a clerical error. The duty rate and complete tariff classification of the set were listed incorrectly. A complete corrected ruling follows.
The merchandise under consideration is identified as a 24 Piece All Purpose Home Tool Set. It includes the following items:
6” long-nose pliers
6” adjustable wrench
Screwdriver with double-ended bits stored in the handle
Utility knife with a retractable blade
Ten replacement knife blades stored in a plastic dispenser
13 oz. hammer
Six precision screwdrivers
16’ tape measure
Two offset screwdrivers
You have indicated that the set will be imported packaged for retail sale.
The applicable subheading for the 24 Piece All Purpose Home Tool Set will be 8206.00.0000 Harmonized Tariff Schedule of the United States (HTSUS), which provides for tools of two or more of the 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 articles in this set subject to the highest rate of duty are the replacement knife blades, classifiable in subheading 8211.94.5000 HTSUS, which provides for knives with cutting blades, serrated or not (including pruning knives), other than knives of heading 8208, and blades and other base metal parts thereof: other: blades: other. The duty rate will be 1¢ 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 (1¢) is assessed on each piece in the set. The complete tariff classification for the set will be 8206.00.0000/8211.94.5000, 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 the World Wide Web at https://hts.usitc.gov/current.
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 Anthony E. Grossi at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division