818549 81 Ruling Active

The tariff classification of tools from Taiwan.

Issued January 30, 1996 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8207.90.6000, 8204.11.0060

Headings: 8204, 8207

Product description

The subject items are tools for assembling swing sets used in playgrounds. They are made of steel and are described as follows: 1) Model T-45/79-77 - which is a drive socket to be inserted into a handle to facilitate its torquing action. 2) Model T-45/99-63 - which is a bent shaped hand-operated nonadjustable wrench approximately 5" in length. 3) Model T-30/79-82 - which is similar to the T-45/99-63 model but narrower and approximately 3 1/2" in length.

CBP rationale

The applicable subheading for models T-45/99-63 and T-30/79-82 will be 8204.11.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for hand-operated spanners and wrenches, and parts thereof: nonadjustable, and parts thereof: other. The applicable subheading for model T-45/79-77 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 for machine-tools: other interchangeable tools, and parts thereof: other: not suitable for cutting metal, and parts thereof: for handtools, and parts thereof.

Full text

NY 818549 January 30, 1996 CLA-2-82:RR:NC:GI:115 818549 CATEGORY: Classification TARIFF NO.: 8204.11.0060; 8207.90.6000 Mr. Guenter S. Single Alba Forwarding Co., Inc. One Exchange Place Suite 501 Jersey City, NJ 07302-3911 RE: The tariff classification of tools from Taiwan. Dear Mr. Single: In your letter dated December 20, 1995, you requested a tariff classification ruling, on behalf of your client, Artmark Products Corp. The subject items are tools for assembling swing sets used in playgrounds. They are made of steel and are described as follows: 1) Model T-45/79-77 - which is a drive socket to be inserted into a handle to facilitate its torquing action. 2) Model T-45/99-63 - which is a bent shaped hand-operated nonadjustable wrench approximately 5" in length. 3) Model T-30/79-82 - which is similar to the T-45/99-63 model but narrower and approximately 3 1/2" in length. The applicable subheading for models T-45/99-63 and T-30/79-82 will be 8204.11.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for hand-operated spanners and wrenches, and parts thereof: nonadjustable, and parts thereof: other. The duty rate will be 9% ad valorem. The applicable subheading for model T-45/79-77 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 for machine-tools: other interchangeable tools, and parts thereof: other: not suitable for cutting metal, and parts thereof: for handtools, and parts thereof. The duty rate will be 5.4% ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division

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