Mr. Khem Lall
Macy Product Development
Eleven Penn Plaza
New York, N.Y. 10001
RE: The tariff classification of an auto tool kit from Hong Kong.
Dear Mr. Lall:
In your letter dated March 12, 1993, you requested a tariff
The subject item, style #927, is an auto tool kit comprised
of the following components and its value breakdown:
a) P/U Case $0.90
b) Jumper Cable 3.55
c) Slip Joint Pliers .80
d) Flat Head Screwdriver .21
e) Philips Screwdriver .21
f) Flashlight .46
Total Value $6.13
This auto tool kit is not considered a set and its
components will therefore be classified individually. Your
submitted sample will be returned to you as requested.
The applicable subheading for the jumper cable will be
8544.41.0000, Harmonized Tariff Schedule of the United States
(HTS), which provides for other electric conductors, for a voltage
not exceeding 80 V: fitted with connectors. The duty rate will be
5.3% ad valorem.
The applicable subheading for the slip joint pliers will be
8203.20.4000, Harmonized Tariff Schedule of the United States
(HTS), which provides for slip joint pliers. The duty rate will be
12% ad valorem.
The applicable subheading for the flat head and philips
screwdrivers will be 8205.40.0000, Harmonized Tariff Schedule of
the United States (HTS), which provides for screwdrivers, and parts
thereof. The duty rate will be 6.2% ad valorem.
The applicable subheading for the flashlight will be
8513.10.2000, Harmonized Tariff Schedule of the United States
(HTS), which provides for flashlights. The duty rate will be 25%
The P/U case is considered a specially shaped container for
the jumper cable. In its imported condition, The case will contain
five items. The value of the case will be prorated and duty
assessed over all of the items.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
Jean F. Maguire
New York Seaport