CLA-2-82:OT:RR:NC:1:118
Mr. Aaron Cullen
CVS On-Site Import Client Liaison
Barthco International, Division of OHL
One CVS Drive
Woonsocket, RI 02895
RE: The tariff classification of a 14-Piece Household Tool Set from China.
Dear Mr. Cullen:
In your letter dated May 16, 2011, on behalf of your client, CVS/pharmacy, you requested a tariff classification ruling. The item under consideration is identified as CVS item number 853311, a 14-Piece Household Tool Set. It contains the following items:
9 mm plastic cutter with a retractable metal blade
10’ measuring tape
¼ x 4” straight edge screwdriver
2 x 4” Phillips screwdriver
5 hex key wrenches (5/64”, 1/8”, 5/32”, 3/16” and 1/4”) in a holder
6” Pliers with side cutter
6” adjustable wrench
16.4’ of black electrical insulating tape
Electrical Tester (12-220V AC/DC)
The items are packaged suitable for retail sale in a blow mold carry case. The submitted sample will be returned as you requested.
The applicable subheading for the 14-Piece Household Tool Set, item number 853311, will be 8206.00.0000, Harmonized Tariff Schedules (HTSUS), which provides for tools of two or more of the headings of 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 this set subject to the highest rate of duty is the 9 mm plastic cutter, classifiable in subheading 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 ad valorem part of the applicable rate of duty (5.4%) is assessed on the total value of the set and the specific duty (3¢ each) is assessed on each piece in the set. The complete tariff classification of the set will be 8206.00.0000; 8211.93.0060, HTSUS.
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