Ms. Brenda E. Smith
Fritz Companies, Inc.
7001 Chatham Center Dr., Suite 100
P.O. Box 2446
Savannah, GA 31405
RE: The tariff classification of a power tool kit from China
Dear Ms. Smith:
In your letter undated followup letter received January 5, 2000 on behalf of Lowes Companies, Inc. of North Wilkesboro, North Carolina you requested a tariff classification ruling.
In your original letter dated October 7, 1999 you described the item as a saw/drill/flashlight combination packaged and sold in a plastic carrying case. You also indicated that each tool is cordless and that the set includes one battery.
A sample and literature have been provided. (The sample will be returned.) The literature describes the Black & Decker Firestorm DSA 144K-2, 14.4v Combo Kit w/30 accessories & extra 78 teeth blade. The sample combo pak included a 14.4v cordless drill/driver, a 14.4v cordless circular saw, 2 blades, 30 assorted drill/driver bits, 2 rechargeable batteries, a 3 hour charger and a fitted plastic carry case, imported and resold in a cardboard outer package with pictures and descriptions of the contents. There is no flashlight included or described. There is also no mention of a flashlight in the description of the product on the Black & Decker website.
General Rule of Interpretation (GRI) 1, HTSUSA, 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. Goods that are, prima facie, classifiable under two or more headings, are classifiable in accordance with GRI 3, HTSUSA. 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 kit 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 kit 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 3(a), are to be classified as if they consisted of the component which gives them their essential character.
Inasmuch as no essential character can be determined, GRI 3(b) does not apply. GRI 3(c) says that, if neither GRI 3(a) nor GRI 3(b) applies, merchandise shall be classified in the heading which occurs last in numerical order among those equally meriting consideration. After examining the sample and the literature, we are of the opinion that only cordless drill/driver and the cordless circular saw merit equal consideration.
The applicable subheading for the Black and Decker Firestorm Combo (Drill/Circular Saw) Kit will be 8508.20.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for electromechanical tools for working in the hand with self-contained electric motor: saws. The rate of duty will be free.
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 212-637-7038.
Robert B. Swierupski