CLA-2-84:RR:E:NC:1:104 R04660
Ms. Joan Jerome
Allied International
13207 Bradley Avenue
Sylmar, CA 91342
RE: The tariff classification of a power tool set from China
Dear Ms. Jerome:
In your letter, dated August 17, 2006, you requested a tariff classification ruling.
You have provided photographs of the “Goodyear Racing” brand, 18 volt cordless drill/driver with 18 volt flashlight, model 33629. The set will be imported packaged for retail sale and includes an 18 volt drill driver, an 18 volt flashlight, a 1300 mAh battery, a 3-5 hour charger, 6 drill bits (1/16”, 3/32”, 1/8”, 5/32”, 3/16”, and ¼”), 6 driver bits (1-#1 PH, 3-#2 PH, 1-3/16”, and 1-¼” slot), a bit extension, and a storage case.
In your correspondence you state that this item will be imported into the United States in a sealed package, ready for sale directly to consumers.
General Rule of Interpretation (GRI) 1, HTSUS, states in part that for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes and, unless otherwise required, according to the remaining GRIs taken in order. Goods that are, prima facie, classifiable under two or more headings, are classifiable in accordance with GRI 3, HTSUS. 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.
The instant tool 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., working wood and similar materials). Finally, the articles are put up in a manner suitable for sale directly to users without repacking. Therefore, the set 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. In your letter, you state that you believe the essential character of the retail set is imparted by the drill/driver. This office agrees.
The applicable subheading for the 18 volt cordless drill/driver with 18 volt flashlight set, model 33629, will be 8467.21.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tools for working in the hand with self-contained electric motor: drills of all kinds…rotary: battery powered. The rate of duty will be 1.7 percent.
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 CFR 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,
Robert B. Swierupski
Director,
National Commodity
Specialist Division