The tariff classification of two tool sets from Taiwan

NY C83527 February 6, 1998 CLA-2-82:RR:NC:1:115 C83527 CATEGORY: Classification TARIFF NO.: 8205.40.0000; 8205.59.5505; 8211.93.0060; 9017.80.0000 Ms. Linda Hamanaka Ken Hamanaka Company, Inc. 5777 W. Century Boulevard Suite 760 Los Angeles, California 90045 RE: The tariff classification of two tool sets from Taiwan Dear Ms. Hamanaka: In your letter dated January 7, 1998, on behalf of A.W.I. Acquisition Co., you requested a tariff classification ruling. The tools consist of a 15-piece utility tool set and a two-piece tape measure and knife set. The first tool set, Model 89087, consists of a utility knife with four retractable blade positions, a six-in-one nut and screw driver with bits, a 12-foot tape measure, a snap-off blade utility knife, and a safety blade dispenser with five blades. The tools are packaged together for retail sale. The second tool set, Model 82820, consists of a utility knife and a 25-foot tape measure, which is also packaged for retail sale. In your letter you state that no one item gives either set its essential character and that, according to the General Rules of Interpretation 3(c), both sets should be properly classified under the heading which occurs last in numerical order. This office agrees that there is no essential character but does not feel that the packaged items are indeed sets that meet the requirements of 3(c). The items are found in different chapters and do not meet the definition of a set as found in HTS 8205.90.0000 which calls for sets of articles of two or more of the foregoing subheadings. This office would not consider the safety blade dispenser with five blades to be of equal consideration with the screwdriver and bits or utility knives. Each item in both models 89087 and 82820 will be separately classified. The applicable subheadings for Model 89087 will be 1) heavy duty zinc utility knife with four retractable blades classified under 8211.93.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for knives having other than fixed blades, other. The rate of duty will be 3 cents each plus 5.4 percent ad valorem. 2) Six-in-One Nut and Screwdriver with vanadium bits-HTS 8205.40.0000. Screwdrivers, and parts thereof--6.2 percent ad valorem. 3) 12-foot tape measure - instruments for measuring length for use in the hand--HTS 90l7.80.0000. Other instruments -- 5.3 percent ad valorem. 4)Safety Blade Dispenser including five blades--HTS 8205.59.5505. Edged handtools -- Single-edge razor blades other than for shaving -- 5.3 percent ad valorem. The applicable subheadings for Model 82820 will be: 1) 25-foot Tape Measure -- instruments for measuring length for use in the hand -- HTS 9017.80.0000. Other instruments - 5.3 percent ad valorem. 2) Utility knife -8211.93.0060. Knives having other than fixed blades, other. -- 3 cents each plus 5.4 percent ad valorem. The ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this 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 Melvyn Birnbaum at 212-466-5487. Sincerely, Robert B. Swierupski, Director National Commodity Specialist Division