CLA-2-84:OT:RR:NC:N1:104
Zachary Hill
Trade Compliance Specialist
Central Purchasing LLC dba Harbor Freight Tools
26541 Agoura Road
Calabasas, CA 91302
RE: The tariff classification of a tap socket set from Taiwan.
Dear Mr. Hill:
In your letter dated January 21, 2021, you requested a tariff classification ruling.
SKU number 58869 is identified as an eight piece Tap Socket Set. A tap socket is a tool-holder, with one opening sized to hold taps in place using a rubber O-ring, while the other opening fits into a ¼” or ?” ratchet drive. The tap socket operates by inserting a tap at one end and a ratchet drive at the other end. The completed unit is then used to clean out or create new screw threads. The tap sockets are made of medium carbon steel and they are sold as a set of eight, in various dimensions. The taps and ratchet drives are sold separately.
The applicable subheading for SKU number 58869, Tap Socket Set, will be 8466.10.0175, Harmonized Tariff Schedule of the United States (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 the machines; 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 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 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 Denise Hopkins at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division