CLA-2-84:OT:RR:NC:1:104
Ms. Jamie Kuo
Test Rite Int’l Co. Ltd
6F., No. 23 Hsin Hu 3rd Road
Hei Hu 114, Taipei
Taiwan
RE: The tariff classification of a 44 Piece Precision Screwdriver Bit Set from China
Dear Ms. Kuo:
In your letter dated May 24, 2012, on behalf of your client Test Rite Products Corp., you requested a tariff classification ruling.
Item number TS99818A is a 44 piece Precision Screwdriver Bit Set. It is imported packaged for retail sale in a plastic case which is fitted for all of the components in the set. Nothing will be added to the set subsequent to importation. The contents of the set include:
1 – Bit Driver handle with storage function to storage bits
1 – Long reach bit holder
42 – Precision screwdriver bits:
Star: T4, T5, T6, T7, T8, T9, T10 x 2pc, T15 x 2pc, T20 x 2pc
Slotted: 2 each of the following - 1, 2, 2.5, 3, 3.5, 4
PZ: PZ00, PZ0, PZ1
Phillips: #000, #00, #0 x 2pc, #1x 2pc
Hex: 0.7, 0.9, 1.3, 1.5, 2, 2.5, 3, 3.5, 4mm
The above toolholder and bit set consists of at least two different articles that are, prima facie, classifiable in different headings. It consists of articles put up together to carry out a specific activity (i.e., tightening or loosening fasteners). Finally, the articles are put up in a manner suitable for sale directly to users without repacking. Therefore, the kit in question is within the term “goods put up in sets for retail sale.” General Rule of Interpretation (“GRI”) 3(b) states in part that goods put up in sets for retail sale, which cannot be classified by reference to GRI 3(a), are to be classified as if they consisted of the component which gives them their essential character. As the only function of the imported kit is its ability to function as a screwdriver, it is the opinion of this office that the screwdriver bits impart the essential character to this toolholder and bit set.
The applicable subheading for the Item number TS99818A a 44 piece Precision Screwdriver Bit Set will be 8207.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for Interchangeable tools for handtools, whether or not power operated, or machine tools …: 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 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,
Thomas J. Russo
Director
National Commodity Specialist Division