CLA-2-82:RR:NC:1:118 G86449

Ms. Stacy Haines
Wal(Mart Stores, Inc.
702 Southwest 8th Street
Bentonville, AR 72716-8023

RE: The tariff classification of a 4 piece pliers and adjustable wrench set from China.

Dear Ms. Haines:

In your letter dated January 13, 2001, you requested a tariff classification ruling. Your sample will be returned to you as requested.

You have described your submitted sample as a 4 piece pliers and adjustable wrench set, style # 15781. It consists of a 6” long nose pliers (non-adjustable), a 6” diagonal pliers (non-adjustable), a 6” slip joint pliers (adjustable), and a 6” adjustable wrench.

The applicable subheading for the 4 piece tool set will be 8206.00.0000, Harmonized Tariff Schedules (HTS), 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 article in this set subject to the highest rate of duty is the slip joint pliers, classifiable in subheading 8203.20.4000, HTS, which provides for slip joint pliers. The duty rate will be 12% ad valorem.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this 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 Kathy Campanelli at 212-637-7025.

Sincerely,

Robert B. Swierupski
Director
National Commodity
Specialist Division