CLA-2-85:RR::NC:GI:115 A83823
Mr. David Porter
Fingerhut Corporation
4400 Baker Road
Minnetonka, MN 55343
RE: The tariff classification of a rechargeable screwdriver set from Hong Kong or China and Taiwan.
Dear Mr. Porter:
In your letter dated May 10, 1996, you requested a tariff classification ruling.
The subject item is described as a Black and Decker rechargeable screwdriver set, model 8H497. It contains the following components:
a) Black and Decker cordless screwdriver
b) Rechargeable base
c) Double ended screwdriver bit
d) 7 SAE sockets
e) 7 Metric sockets
f) 3 Four-point bits
g) 12 Hex bits
h) 3 Slotted bits
i) 3 Phillips bits
j) 5 Six-point bits
k) Adapter and bit holder
l) Plastic case
The bits and sockets are made in Taiwan. The screwdriver is made in China or Hong Kong. All the components will be combined into a set for retail prior to importation into the U.S.
Your merchandise is considered composite goods, consisting of different materials or made up of different components. This item shall be classified as if it consisted of the material or component which gives it its essential character. In this instance, the cordless screwdriver imparts the essential character.
The applicable subheading for the screwdriver set will be 8508.80.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for electromechanical tools for working in the hand with self-contained electric motor; parts thereof: other tools: screwdrivers, nut-runners and impact wrenches. The duty rate will be 1.3% 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 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 transaction.
Sincerely,
Roger J. Silvestri
Director
National Commodity
Specialist Division