Ms. Gail Morin
Black & Decker (U.S.) Inc.
701 E. Joppa Road
Towson, MD 21286-5502
RE: The tariff classification of a cordless drill and radio charger kit from China
Dear Ms. Morin:
In your letter dated September 22, 2003 you requested a tariff classification ruling.
You have provided a catalog illustration and a value breakdown of the Black & Decker 18V cordless drill and radio charger kit. In addition to the drill and radio charger, the set includes two 18V nickel cadmium batteries, an AC adapter, a 1/8” hex drill bit and a hex screwdriving bit. The drill features a removable chuck and its base houses a spring loaded, removable and rechargeable 18 volt battery. The battery cannot be recharged while joined with the drill. It must be set into the recharging unit.
The recharging unit/radio is a separate unit with a separate AC adapter. The charger’s operation requires the use of the AC adapter. The radio can operate either with the AC adapter or the battery when charged. There are prongs imbedded within the battery pack which when properly seated on the recharging unit provides the conduit of electricity which allows the battery to be recharged. The top of the recharging unit also serves as a resting place for the drill when not in use. An AM/FM radio is built into the unit and inseparable from it.
You are of the opinion that this kit put up for retail sale is a GRI 3(b) set classifiable under HTS subheading 8467.21.0010. The battery is used with the drill. The radio charger functions to recharge the battery and allows the user to listen to music. It also serves as a docking station for the drill. The cost breakdown also supports your opinion that the drill imparts the essential character to this kit.
Earlier in your letter, you point out that the Harmonized Commodity Description and Coding System Explanatory Notes (EN’s) constitute the official interpretation of the Harmonized System. EN (X) to GRI 3(b) sets forth the following criteria for classification as goods put up in sets for retail sale. The merchandise must:
(a) consist of at least two different articles which are, prima facie, classifiable in different headings;
(b) consist of products or articles put up together to meet a particular need or carry out a specific activity; and
(c) are put up in a manner suitable for sale directly to users without repacking.
In our opinion, the radio does not contribute to the use of the drill hence this cordless drill and radio charger kit fails to satisfy criteria (b).
The applicable subheading for the 18V cordless drill, including the battery housed in its base, the removable chuck, the hex drill bit and screwdriver bit will be 8467.21.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for tools for working in the hand, pneumatic, hydraulic or with self-contained electric or nonelectric motor: with self-contained electric motor: drills of all kinds. The rate of duty will be 1.7 percent.
The extra rechargeable 18V nickel cadmium battery is classified under HTS subheading 8507.30.8010 which provides for electric storage batteries, including separators therefor, whether or not rectangular (including square): nickel-cadmium storage batteries: other. The rate of duty will be 2.5 percent.
The recharging unit/radio is a composite good whose essential character is imparted by the recharging unit. Noting GRI 3(b), the recharging unit is classified under HTS subheading 8504.40.9550 which provides for electrical transformers, static converters (for example, rectifiers) and inductors: static converters: other. The rate of duty will be 1.5 percent.
The separate AC adapter required for the operation of the recharging unit will be classified with the recharging unit under HTS subheading 8504.40.9550 as a functional unit in accordance with section XVI, note 4.
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 Robert Losche at 646-733-3011.
Robert B. Swierupski