CLA-2-82:OT:RR:NC:1:118
Ms. Joan Jerome
Allied International
13207 Bradley Avenue
Sylmar, CA 91342
RE: The tariff classification of home repair tool sets from China.
Dear Ms. Jerome:
In your letter dated March 29, 2010, you requested a tariff classification ruling. The samples you have submitted are being returned as requested
The two samples, model numbers 36055 and 36056, are referred to as 7 Piece Home Repair Tool Sets. Model number 36055 is blister packaged with the following items:
6” slip joint pliers
Utility knife with a retractable metal blade
16’ tape measure
Three interchangeable, double ended, metal screwdriver bits
Driver handle that fits the included screwdriver bits
Model number 36056 is blister packaged with the following items:
Folding utility knife with metal blade
LED flashlight
Two interchangeable, double ended, metal screwdriver bits
Driver handle that fits the included screwdriver bits
14 in 1 multi tool
This metal multi tool is in the form of a long nose pliers and wire cutter. Incorporated within the handles of the pliers are two folding knives, three slotted screwdrivers, Philips screwdriver, bottle opener, can opener, fish hook remover, fish scaler and ruler.
Both models include a tool pouch. The pouch is a holster constructed with an outer surface nylon textile material. It has several open pockets and is designed to provide organization, storage, portability, and protection to small tools. The holster can be worn on a belt. The holster measures approximately 8” (L) x 4” (W).
Model numbers 36055 and 36056 are not sets for tariff purposes. Accordingly, the articles are to be classified separately.
The applicable subheading for the tool pouches in model numbers 36055 and 36056 will be 4202.92.9026, Harmonized Tariff Schedule of the United States (HTSUS), which provides for trunks, suitcases...gun cases and similar containers, with outer surface of textile materials, other, other, of man-made fibers. The duty rate will be 17.6% ad valorem.
The applicable subheading for the 6” slip joint pliers in model number 36055 will be 8203.20.4000, HTSUS, which provides for files, rasps, pliers (including cutting pliers), pincers, tweezers, metal cutting shears, pipe cutters, bolt cutters, perforating punches and similar handtools, and base metal parts thereof: pliers (including cutting pliers), pincers, tweezers and similar tools, and parts thereof: other: slip joint pliers. The rate of duty will be 12% ad valorem.
The applicable subheading for the interchangeable screwdriver bits in model numbers 36055 and 36056 will be 8207.90.6000, HTSUS, which provides for Interchangeable tools for handtools, 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: Other interchangeable tools, and parts thereof: Other: Other: Not suitable for cutting metal, and parts thereof: For handtools, and parts thereof. The rate of duty will be 4.3% ad valorem.
The applicable subheading for the folding utility knife and the 14 in 1 multi tool in model number 36056 will be 8211.93.0030, HTSUS, which provides for knives with cutting blades, serrated or not (including pruning knives), other than knives of heading 8208, and blades and other base metal parts thereof: other: knives having other than fixed blades: pen knives, pocket knives and other knives which have folding blades. The duty rate will be 3¢ each + 5.4% ad valorem.
The applicable subheading for the utility knife with retractable blade in model number 36055 will be 8211.93.0060, HTSUS, which provides for knives with cutting blades, serrated or not, other than knives of heading 8208, and blades and other base metal parts thereof: other: knives having other than fixed blades: other. The duty rate will be 3¢ each + 5.4% ad valorem.
The applicable subheading for the driver handles in model numbers 36055 and 36056 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% ad valorem.
The applicable subheading for the LED flashlight in model number 36056 will be 8513.10.2000, HTSUS, which provides for "Portable electric lamps designed to function by their own source of electricity (for example, dry batteries, storage batteries, magnetos)…: Lamps: Flashlights." The general rate of duty will be 12.5% ad valorem.
The applicable subheading for the tape measure in model number 36055 will be 9017.80.0000, HTSUS, which provides for "Other" instruments for measuring length for use in the hand. The rate of duty will be 5.3% ad valorem.
In your original submission, dated March 16, 2010, you suggested that the cost of the pouch in each model should be prorated among the items in the set. You referenced New York Ruling B80394, dated January 10, 1997, as an example. The pouch in model numbers 36055 and 36056 is not specifically fitted for each of the included tools. Inasmuch as the large open pocket can accommodate a variety of different tools; the pouch must be classified separately.
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 Kathy Campanelli at (646) 733-3021.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division