CLA-2-84:RR:NC:1:104 I81262

Mr. David Levine
Toolovation LLC dba IGO Home Products
23500 Mercantile Road
Suite A
Beachwood, OH 44122

RE: The tariff classification of a cordless drill from China

Dear Mr. Levine:

In your letter dated April 11, 2002 you requested a tariff classification ruling.

The cordless drill is an angled hand tool used to drill holes of various diameters into wood, plastic and drywall. The drill works with ¼” STD hex drill bits. The unit measures 6.75 inches high by 5.50 inches front to back and weighs 8 ounces. The electric motor is powered by six AA alkaline batteries (not included at time of importation). The molded housing is made of ABS and nylon plastic. The battery cap unscrews to allow access to the battery pack and extra drill bits. The drill comes with three additional drill bits.

The applicable subheading for the cordless drill 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, and parts thereof: With self-contained electric motor: Drills of all kinds…Rotary: Battery powered. The rate of duty will be 1.7 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 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.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division