CLA-2-882:OT:RR:NC:N1:104
Mr. Stephen J Leahy
Attorney At Law
175 Derby Street – Suite 9
Hingham, MA 02043
RE: The tariff classification of a hard cover case, two hole saw mandrels and two pilot drills from China.
Dear Mr. Leahy:
In your letter dated October 8, 2008, on behalf of the Disston Company, you requested a tariff classification ruling. The sample you provided is being returned as requested.
The submitted sample includes a hard cover case, two hole saw mandrels/arbors and two pilot drills. You state that this sample is part of a thirteen piece bi-metal hole saw set. The hard cover case is a portable tool case constructed of molded plastic. It is specially shaped and internally fitted to contain hole saws (not included), mandrels and pilot drills. The case measures approximately 9.5” (W) x 9.5” (H) x 3” (D). It provides storage, protection portability and organization to the tools. You state the pilot drills are made of high speed steel. The cutting parts on the drills contain over 0.2 percent of chromium and molybdenum and over 0.1 percent vanadium. The steel mandrels/arbors do not. The completed saw set will be capable of cutting through wood, metal and plastics.
Consideration was given to classifying this item as set. However, as imported (the hard cover case, two mandrels/arbors, two pilot drills) the items do not comprise a complete set. As you have stated, the complete thirteen piece bi-metal hole saw set will also consist of merchandise manufactured in the United States and which will be added subsequent to importation. As items (i.e., the bimetal hole saws) must be added to complete the set, it is this office’s opinion that at the time of importation the goods are not put up in a manner suitable for sale directly to users without repacking. Accordingly, the goods are not classified as a set under GRI 3(b), which means that each item must be separately classified.
In addition, the components are not “composite goods” as that term is defined in GRI 3(b). While the mandrels/arbors and point drills are adapted one to the other and are mutually complementary, they do not meet the last requirement, i.e., that “together they form a whole which would not normally be offered for sale in separate parts”. Pilot drills are offered for sale separately as replacement parts.
The applicable subheading for the portable tool case will be 4202.99.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for, in part, for other containers and cases, other, other, other. The rate of duty will be 20 percent ad valorem.
The applicable subheading for pilot drills will be 8207.50.2055, HTSUS, which provides for Interchangeable tools for hand tools, whether or not power operated, or for machine-tools (for example, for pressing, stamping, punching, tapping, threading, drilling, boring, broaching, milling, turning or screwdriving), including dies for drawing or extruding metal, and rock drilling or earth boring tools; base metal parts thereof: Tools for drilling, other than for rock drilling, and parts thereof: With cutting part containing by weight over 0.2 percent of chromium, molybdenum, or tungsten or over 0.1 percent of vanadium: Twist drills: Other. The rate of duty will be 5 percent ad valorem.
The applicable subheading for the mandrels will be 8466.10.0175, HTSUS, which provides for Parts and accessories suitable for use solely or principally with the machines of headings 8456 to 8465, including work or tool holders, self-opening dieheads, dividing heads and other special attachments for machine tools; tool holders for any type of tool for working in the hand: Tool holders and self-opening dieheads: Other. The rate of duty will be 3.9 percent ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
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 Patricia O’Donnell at (646) 733-3011.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division