C88092 C8 Ruling Active

The tariff classification of a Stanley hand tool kit fromChina.

Issued June 12, 1998 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8206.00.0000

Headings: 8206

Product description

The tariff classification of a Stanley hand tool kit fromChina.

CBP rationale

hand tools as follows: 4- screwdrivers, 1- pair of slip joint pliers and 7-pcs hex key wrench set. The applicable subheading for the hand tool kit will be 8206.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for tools of two or more headings 8202 to 8205, put up in sets for retail sale. The corresponding rate of duty for articles of this subheading is the duty rate applicable to the article in the set subject to the highest rate of duty. The article in the tool kit subject to the highest rate of duty are the pliers, which are classifiable under subheading 8203.20.4000, HTSUS. The corresponding rate of duty for the articles of this subheading and therefore, the tool kit, is 12% ad valorem.

Full text

PD C88092 June 12, 1998 CLA-2-82:FO:PR:CM:APD:C07 C88092 CATEGORY: Classification TARIFF NO.: 8206.00.0000 Janet Rogalski C. H. Powell Company 1 Intercontinental Way Peabody, MA 01960 RE: The tariff classification of a Stanley hand tool kit from China. Dear Miss Rogalski: In your letter dated May 15,1998, you requested a tariff classification ruling on behalf of your client Stanley Tools. The product, identified as article #92-681, consists of a textile case with fittings holding hand tools as follows: 4- screwdrivers, 1- pair of slip joint pliers and 7-pcs hex key wrench set. The applicable subheading for the hand tool kit will be 8206.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for tools of two or more headings 8202 to 8205, put up in sets for retail sale. The corresponding rate of duty for articles of this subheading is the duty rate applicable to the article in the set subject to the highest rate of duty. The article in the tool kit subject to the highest rate of duty are the pliers, which are classifiable under subheading 8203.20.4000, HTSUS. The corresponding rate of duty for the articles of this subheading and therefore, the tool kit, is 12% ad valorem. 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. Sincerely, Bonnie L. Lemert Area Port Director San Juan Port

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