CLA-2-82:RR:NC:1:104 R03894
Ms. Joan Jerome
A.W.I. Acquisition Co.
DBA Allied International
13207 Bradley Ave.
Sylmar, CA 91342
RE: The tariff classification of power drill accessory sets from China
Dear Ms. Jerome:
In your letter dated May 5, 2006 you requested a tariff classification ruling.
The items in question are four power drill accessory (“PDA”) sets. Sets #9 50 pcs PDA Set Part #63512-1, #10 150 pcs PDA Set Part #63517-6 and #12 82 pcs PDA Set Part #63515-2 are designed for use with a power drill for drilling. Set #7 51 pcs PDA Set Part #63513-8 is designed for use with a power drill for grinding, polishing, sanding and drilling. The tools are packaged in fitted cases of molded plastic. The sets will be imported in sealed retail packaging.
Set #9 50 pcs PDA Set Part #63512-1 consists of the following items:
6 pcs Brad Point Drill Bits (1/8”, 5/32”, 3/16”, 1/4”, 5/16”, 3/8”)
1 pc Counter Sink
4 pcs Drill Stops (1/8”, 5/16”, 3/16”, 3/8”)
4 pcs Hole Saws (1-1/4”, 1-1/2”, 1-3/4”, 2-1/8”)
1 pc Mandrel
1 pc Hex Key (3/32”)
1 pc Punch (3”)
1 pc Magnetic Bit Holder
15 pcs HSS Drill Bits (1/16”, 5/64”, 3/32”, 7/34”, 1/8”, 9/64”, 5/32” 11/64”,
3/16”, 13/64”, 7/32”, 15/64”, 1/4”, 9/32”, 5/16” titanium coated [note
coating TBD])
6 pcs Masonry Drill Bits (1/8”, 5/32”, 3/16”, 1/4”, 5/16”, 3/8”)
10 pcs 1” Driver Bits (1/8”, 5/32”, 3/16”, 7/32”, 1/4”, PH0, PH1x1, PH2, PH3)
Set #10 150 pcs PDA Set Part #63517-6 consists of the following items:
7 pcs HSS Drill Bits (1/16”, 5/64”, 3/32”, 1/8”, 9/64”, 5/32”, 13/64”,
titanium coated [note TBD])
4 pcs Masonry Drill Bits (7/64”, 5/32”, 3/16”, 1/4”)
13 pcs Brad Point Drill Bits (1/8” x 2, 9/64” x 2, 5/32”, 11/64”, 3/16”, 7/32”, 15/64”, 1/4”, 9/32”, 19/64”, 5/16”)
1 pc Counter Sink
4 pcs Hole Saws (1-1/4”, 1-1/2”, 1-3/4”, 2-1/8”)
1 pc Mandrel
4 pcs Drill Stops (1/8”, 5/32”, 5/16”, 9/32”)
1 pc Hex Key (3/32”)
4 pcs Spade Bits (1/2”, 5/8”, 3/4”, 7/8”)
2 pcs Screw Finders
1 pc Magnetic Bit Holder
8 pcs Nut Drivers (5/32”, 3/16”, 7/32”, 1/4”, 9/32”, 5/16”, 11/32”, 3/8”)
80 pcs 1” Assorted Driver Bits
20 pcs 2” Assorted Driver Bits
Set #12 82 pcs PDA Set Part #63515-2 consists of the following items:
9 pcs Nut Drivers (5/32”, 3/16”, 1/4”, 9/32”, 5/16”, 11/32”, 3/8”, 7/16”, 1/2”)
6 pcs HSS Drill Bits (1/16”, 5/64”, 3/32”, 1/8”, 5/32”, 3/16”, titanium
coated TBD)
1 pc Magnetic Bit Holder
5 pcs Spade Bits (1/2”, 5/8”, 3/4”, 7/8”, 1”)
1 pc Counter Sink
4 pcs Hole Saws (1-1/4”, 1-1/2”, 1-3/4”, 2-1/8”)
1 pc Mandrel
8 pcs 2” Driver Bits (5/32”, 3/16”, PH0, PH1, PH2, PZ0, PZ1, PZ2)
10 pcs 1” Driver Bits (5/32”, 3/16”, 7/32”, 1/4”, PH0, PH1, PH2, PZ0, PZ1, PZ2)
1 pc Hex Key (3/32”)
4 pcs Drill Stops (3/16”, 1/4”, 5/16”, 3/8”)
5 pcs Masonry Drill Bits (5/32”, 3/16”, 1/4”, 5/16”, 3/8”)
8 pcs Brad Point Drill Bits (1/8”, 5/32”, 3/16”, 1/4”, 9/32”, 5/16”, 11/32”, 3/8”)
19 pcs HSS Drill Bits (1/32”, 1/16”, 5/64”, 3/32”, 1/8”, 9/64”, 5/32”, 11/64”,
3/16”, 7/32”, 15/64”, 1/4”, 9/32”, 19/64”, 5/16”, 21/64”, 11/32”,
23/64”, 3/8”, titanium coated [note TBD])
Set #7 51 pcs PDA Set Part #63513-8 consists of the following items:
1 pc Stainless Steel Brush Axial (3/4” X 1-3/4”)
1 pc Wrench 3/8”
3 pcs Cut Off Wheel Fibre Glass (1-1/4” X 3/64”)
1 pc Dressing Stone Silicon Carbide (1” X 3/8” Grit 60)
1 pc Diamond Wheel (dia 7/8”)
1 pc Cloth Wheel (1” X 1/8”, 16 layers)
3 pcs Collet Chrome Plated (1/8”, 3/32”, 1/16”)
4 pcs Felt Wheel (1/2” X 1/4”)
1 pc Felt Wheel Pointed (3/8” X 3/4”)
2 pcs Felt Wheel (1” X1/4”)
1 pc Aluminum Oxide Grinding Wheel (5/8” X 3/8” Grit 120)
1 pc Aluminum Oxide Grinding Wheel (3/8” X 1/2” Grit 120)
1 pc Aluminum Oxide Parabolic Wheel (3/8” X 3/4” Grit 120)
5 pcs Aluminum Oxide Grinding Wheel (3/4” X 1/8” Grit 220)
5 pcs Silicon Carbide Grinding Wheel (3/4” X 1/8” Grit 180)
1 pc Rubber Emery Wheel (7/8” X 5/32”)
3 pcs Sanding Band (1/4” X 1/2” Grit 80)
3 pcs Sanding Band (1/2” X 1/2” Grit 80)
1 pc Diamond Cutter Cylindrical (3/32” X 3/8”)
1 pc Diamond Cutter Spherical (5/64”)
1 pc Diamond Cutter Taper (1/8”)
1 pc HSS Cutter (1/8” X 3/8”)
1 pc Mandrel for Felt Wheel
1 pc Sanding Shank (1/2” X 1/2”)
1 pc Sanding Shank (1/4” X 1/2”)
3 pcs HSS Twist #4241 Drill Bits (1/8”, 3/32”, 1/16”)
2 pcs Mandrel for Cut Off Wheel (1/16” Screw)
1 pc Mandrel for Cloth Wheel (3/32” Screw)
General Rule of Interpretation (GRI) 1, Harmonized Tariff Schedule of the United States (HTSUS), states in part that for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes. Goods that are, prima facie, classifiable under two or more headings, are classifiable in accordance with GRI 3, HTSUS. GRI 3(a) states in part that when two or more headings each refer to part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific, even if one heading gives a more precise description of the goods.
The instant PDA sets consist of at least two different articles that are, prima facie, classifiable in different headings. They consist of articles put up together to carry out a specific activity (i.e., drill/driving). Finally, the articles are put up in a manner suitable for sale directly to users without repacking. Therefore, the PDA sets in question are within the term "goods put up in sets for retail sale." GRI 3(b) states in part that goods put up in sets for retail sale, which cannot be classified by reference to 3(a), are to be classified as if they consisted of the component which gives them their essential character. Inasmuch as no essential character can be determined, GRI 3(b) does not apply. GRI 3(c) says that, if neither GRI 3(a) nor GRI 3(b) applies, merchandise shall be classified in the heading which occurs last in numerical order among those equally meriting consideration. The items which merit equal consideration in Sets #9 50 pcs PDA Set Part #63512-1, Set #10 150 pcs PDA Set Part #63517-6 and Set #12 82 pcs PDA Set Part #63515-2 include the nutdrivers (found in Sets #10 and #12 only), the drill bits and the driver bits (drill and driver bits found in Sets #9, #10 and #12).
The applicable subheading for Set #9 50 pcs PDA Set Part #63512-1, Set #10 150 pcs PDA Set Part #63517-6 and Set #12 82 pcs PDA Set Part #63515-2 will be 8207.90.6000, HTSUS, which provides for other interchangeable tools for handtools, whether or not power operated, or for machine tools …: 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/.
Regarding PDA Set #7 51 pcs PDA Set Part #63513-8, we are returning your request for a classification ruling, because we need additional information in order to issue a ruling. Please submit the additional information indicated below.
Please submit a sample of this set. Indicate the precise function of each item in the set.
Indicate whether any of the products in the set are made of natural stone or ceramics. Identify these items.
Indicate whether any of the items consist of agglomerated abrasives or abrasive powder or grain simply coated on the article. Identify these items.
For each item that incorporates an abrasive, indicate the precise chemical or mineral name of the abrasive material. Indicate whether the abrasive is in the form of a natural mineral derived from the earth or a synthetic chemical. Indicate whether the abrasive is coated on the article or agglomerated within the article. Describe the precise manner in which each of these articles is produced. For each item, describe the precise manner in which the abrasive material (e.g., aluminum oxide) and the body of the article (e.g., grinding wheel) are combined.
If you resubmit the request, please resubmit a copy of your original letter and attachments, as well as the additional information and samples requested in this notice.
Please mail your request to Customs and Border Protection, One Penn Plaza, 10th Floor, Customs Information Exchange, New York, NY 10119, attention: Binding Rulings Section.
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,
Robert B. Swierupski
Director,
National Commodity
Specialist Division