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D88326 D8 Ruling Active

The tariff classification of Repair kit w/key chain from Taiwan.

Issued February 19, 1999 by U.S. Customs and Border Protection.

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D8 D88326 (February 19, 1999)

Tariff classification

HTS codes: 8205.40.0000

Headings: 8205

Product description

The item is used in optical reparing.The sample will be returned as per your request. Under the General Rules of Interpretation classification of goods in the tariff schedule shall be governed by the following principles: Rule 3 states “When by application of rule 2(b) or for any other reason, goods are, prima facie, classifiable under two or more headings, classification shall be effected as follows”. 3(c) states “When goods cannot be classified by reference to 3(a) or 3(b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration”. For the keychain w/screwdriver the screwdriver appears last in the tariff.

CBP rationale

The applicable subheading for the keychain w/screwdriver will be 8205.40.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Screwdrivers and parts thereof.

Full text

NY D88326 February 19, 1999 CLA-2-82:RR:NC:115 D88326 CATEGORY: Classification TARIFF NO.: 8205.40.0000 Ms. Machelle Blair Wal*Mart Stores, Inc. 702 Southwest 8th Street Bentonville,AR 72716-8023 RE: The tariff classification of Repair kit w/key chain from Taiwan. Dear Ms. Blair: In your letter dated February 11, 1999 you requested a tariff classification ruling. The sample submitted (stock number 09864) is a Repair kit w/key chain, 4 pc screws, 2 screwdrivers, gold plated. The item is used in optical reparing.The sample will be returned as per your request. Under the General Rules of Interpretation classification of goods in the tariff schedule shall be governed by the following principles: Rule 3 states “When by application of rule 2(b) or for any other reason, goods are, prima facie, classifiable under two or more headings, classification shall be effected as follows”. 3(c) states “When goods cannot be classified by reference to 3(a) or 3(b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration”. For the keychain w/screwdriver the screwdriver appears last in the tariff. The applicable subheading for the keychain w/screwdriver will be 8205.40.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Screwdrivers and parts thereof. The rate of duty will be 6.2% 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. If you have any questions regarding the ruling, contact National Import Specialist Melvyn Birnbaum at 212-637-7017. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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