CLA-2-84:OT:RR:NC:N1:104
Joy Semenuk
LG Sourcing, Inc.
1000 Lowe's Blvd. Mooresville, NC 28217
RE: The tariff classification of a 55 Piece Homeowner’s Tool Kit from China
Dear Ms. Semenuk:
In your letter dated February 7, 2024, you requested a tariff classification ruling. At issue is a 55-piece Homeowner’s Tool Kit, model number 50011. The contents of the set include:
Pieces Item Description
1 Electric, battery-powered handheld drill (model no. 50009)
1 12V Lithium-ion battery
1 Battery charger
10 HSS steel drill bits, sizes 1/16”, 5/64”, 3/32”, 7/64”, 1/8”, 9/64”, 5/32”,
11/64”, 3/16”, and 1/4”
19 1” steel driver bits
10 2” steel driver bits
1 Steel magnetic bit holder
1 6-in-1 screwdriver
1 Steel Jr. Hacksaw
1 16’ tape measure
1 16 oz. hammer with fiberglass handle and steel head
1 18mm and 9mm snap knife set
1 Scissors (plastic and steel)
1 8” groove joint pliers
1 6” slip joint pliers
1 6” long nose pliers
1 8” adjustable wrench
1 Safety clear glasses
1 Polyester/woven tool bag
All of the non-powered hand tools will be imported and packed in separate boxes that have been placed inside the tool bag together with the unpackaged electric drill. The tool kit will be presented for retail sale with a color sleeve on the exterior of the bag showing its contents. We understand that nothing will be added to the set subsequent to importation.
The subject tool kit consists of at least two different articles that are, prima facie, classifiable in different tariff headings. It consists of articles put up together to carry out a specific activity, i.e., home maintenance and repair. The articles are put up in a manner suitable for sale directly to users without repacking. Therefore, the kit in question is considered to be “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 that gives them their essential character. Submitted cost figures show that a large portion of the tool kit’s cost is attributable to the cost of the drill together with its battery and charger. Furthermore, the inclusion of multiple drill and driver bits in the kit underscores the electric drill’s importance to the overall kit. Accordingly, the electric handheld drill imparts the essential character of the tool set.
The applicable subheading for the 55 Piece Homeowner’s Tool Kit, model number 50011, will be 8467.21.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Tools for working in the hand, pneumatic, hydraulic or with self-contained electric or nonelectric motor, and parts thereof: With self-contained electric motor: Drills of all kinds: Rotary: Battery powered. The rate of duty will be 1.7 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 at https://hts.usitc.gov/current.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Arthur Purcell at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division