CLA-2-82:OT:RR:NC:N1:118
Ms. Laurel Talan Scapicchio
BJ’s Wholesale Club, Inc.
25 Research Drive
P.O. Box 5230
Westborough MA 01581
RE: The tariff classification of a Screwdriver Set from China.
Dear Ms. Scapicchio:
In your letter dated August 10, 2018, you requested a tariff classification ruling. The sample you submitted will be returned as requested.
The sample, SKU# 178838, is identified as a 50 PC Screwdriver Set. The set includes the follow items:
Eight chrome vanadium steel screwdrivers with polypropylene/thermoplastic rubber handles
Eight chrome vanadium steel precision screwdrivers with polypropylene/thermoplastic rubber handles
Thirty-two steel screwdriver bits
One AD bit adaptor
One ¼” Bit Holder Driver specifically designed to fit the included bits
9” x 5” plastic fitted storage rack with magnetizer and demagnetizer
All of the items are imported packaged for retail sale on blister-card packaging.
The 50 PC Screwdriver Set is imported in a single retail package that contains articles that are classifiable under different headings of the tariff. The Explanatory Notes represent the official interpretation of the Harmonized Tariff Schedule (HTS) at the international level. GRI 3 applies when goods are put up for sale collectively and are classifiable under two or more headings of the tariff. GRI 3(b) covers goods put up in sets for retail sale. Explanatory Note X to GRI 3(b) defines "goods put up in sets for retail sale". Such goods: (a) consist of at least two different articles that are classifiable in different headings, (b) consist of products put up together to meet a particular need or carry out a specific activity, and (c) are put up in a manner suitable for sale directly to users without repacking. The subject articles in the 50 PC Screwdriver Set, in our opinion, meet the criteria for sets as the terms are defined in the cited Explanatory Note. Therefore, for the purposes of the HTS, the merchandise constitutes a set. Having determined that the items constitute a set for tariff classification purposes, we must decide the essential character. According to the Explanatory Note to GRI 3(b), essential character may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of the constituent material in relation to the use of the goods. In this case, we find that the screwdrivers impart the essential character to the 50 PC Screwdriver Set.
The applicable subheading for the 50 PC Screwdriver Set, SKU# 178838, will be 8205.40.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for handtools (including glass cutters) not elsewhere specified or included; blow torches and similar self-contained torches; vises, clamps and the like, other than accessories for and part of machine tools or water-jet cutting machines; anvils; portable forges; hand- or pedal-operated grinding wheels with frameworks; base metal parts thereof: screwdrivers, and parts thereof. The rate of duty will be 6.2% 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 the World Wide Web at https://hts.usitc.gov/current.
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 Anthony Grossi at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division