CLA-2-82:OT:RR:NC:1:118

Ms. Jamie Kuo
Test Rite International Co., Ltd.
6F., No. 23 Hsin Hu 3rd Road
Hei Hu 114, Taipei
Taiwan

RE: The tariff classification of a 107 piece home repair tool set with tools from China and Taiwan.

Dear Ms. Kuo:

In your letter dated May 9, 2012, you requested a tariff classification ruling.

You have identified the merchandise as item # TZ0044TA, a 107 piece home repair tool set. You have stated that the set will be imported packaged for retail sale in a plastic blow mold case and will include the following items: Twenty-four – ¼” drive sockets (6 pt): SAE - 5/32”, 3/16”, 7/32”, ¼”, 9/32”, 5/16”, 11/32”, 3/8”, 13/32”, 7/16”, 15/32”, ½”; Metric - 4 mm, 4.5 mm, 5 mm, 5.5 mm, 6 mm, 7 mm, 8 mm, 9 mm, 10 mm, 11 mm, 12 mm, 13 mm Four - 3/8” drive sockets (6 pt): SAE - 9/16”, 5/8”; Metric - 14 mm, 16 mm Three – ¼” drive sockets (8 pt): ¼”, 5/16, 3/8” 3/8” drive ratchet handle 3/8” drive 3” extension bar 3/8” drive (F) x ¼” (M) adapter 3/8” drive plastic disc Five combination wrenches: ¼”, 5/16, 3/8”, 7/16”, ½” Snap-off retractable knife 6” long nose pliers 6” adjustable wrench Measuring tape 7 oz claw hammer ¼” drive spinner handle ¼” drive coupler 50 piece fastener assortment (53 pieces were included with the submitted sample): six plastic anchors, five push pins, thirty-six nails, six screws Six precision screwdrivers: Phillips - #0, #1; Slotted – 1.4 mm, 2 mm, 2.4 mm, 3 mm Twenty-two hex key wrenches: SAE 0.05”, 1/16”, 5/64”, 3/32”, 7/64, 1/8”, 9/64”, 5/32”, 3/16”, 7/32”, ¼”; 1.27 mm, 1.5 mm, 2 mm, 2.5 mm, 3 mm, 3.5 mm, 4 mm, 4.5 mm, 5 mm, 5.5 mm, 6 mm Bit holder Thirty 1” (L) screwdriver bits: Phillips - #0, #1, #2 (three pieces), #3; Slotted - 5/32”, 3/16”, ¼”, 9/32”; Star - T10, T15, T20, T25, T27, T30, T40; Pozi - #1, #2, #3; Square - S1, S2 (two pieces), S3; Hex – 3/32”, 1/8”, 5/32”, 3/16”, 7/32”, ¼” You have stated that the sockets, ratchet, extension bar, adapter, plastic disc, coupler, fastener assortment, hex key wrenches, combination wrenches and bits are made it Taiwan. The other items in the set are made in China.

The applicable subheading for the 107 piece home repair tool set, item # TZ0044TA, will be 8206.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tools of two or more of 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 snap-off retractable knife, 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¢) 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 Kathy Campanelli at (646) 733-3021.

Sincerely,

Thomas J. Russo
Director
National Commodity Specialist Division