CLA-2-82:LA:S:T:1:6:C03 D89560
Jeremiah Barrett
Trade Compliance Department
Honda of America Mfg., Inc.
24000 Honda Parkway
Marysville, Ohio 43040-9251
RE: The tariff classification of tool sets from Japan.
Dear Mr. Barrett:
In your letter dated March 17, 1999, you requested a tariff classification ruling.
The subject items, part number 89000-SR3-0000, 89010-HC4-0000 and 89010-MZ3-0000, are tool sets. The sets are to be included with automobiles, ATV’s and motorcycles manufactured by Honda and contain the basic tools needed to perform minor repairs and maintenance on the vehicles. Samples were provided and the tool sets include the following items:
8900-SR-0000
Lug wrench/jack handle
Bar Jack
Flathead screwdriver bit
Phillips screwdriver bit
Screwdriver handle
PVC tool bag
89010-HC4-0000
Double-edged screwdriver blade
Screwdriver handle
Box wrench
Open end wrenches
Slip joint pliers
Wrench handle
Plastic tube-shaped tool holder
89010-MZ3-0000
Double-edged screwdriver blade
Gap gauges
Screwdriver handle
Spark plug wrench
Allen wrenches
Open ended wrenches
Box wrenches
Slip joint pliers
Phillips screwdriver bit
Plastic tool box
The applicable subheading for all three sets will be 8206.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for tools of two or more of the headings 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 set 89000-SR3-0000 subject to the highest rate of duty is the lug wrench classifiable in subheading 8204.11.0060, HTS. The applicable rate of duty for the set will be 9 percent ad valorem.
The items in sets 89010-HC4-0000 and 89010-MZ3-0000 subject to the highest rate of duty are the slip joint pliers classifiable in subheading 8203.20.4000, HTS. The applicable rate of duty for both sets will be 12 percent 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 or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported.
Sincerely,
Irene Jankov
Port Director
Los Angeles-Long Beach Seaport