E80518 E8 Ruling Active

The tariff classification of a home toolkit from China and Taiwan.

Issued May 6, 1999 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8206.00.0000, 8204.20.0000

Headings: 8204, 8206

Product description

The product to be imported, Vendor Stock Number 71-847, is the 67-piece Home Workship Kit which is composed of the carrying case containing twenty-one drill bits, twenty-five screwdriver bits, seven nutdrivers, ten sockets, a 6" ruler, a socket adapter, a magnetic bit tip holder and a multi-position screwdriver/ratchet.

CBP rationale

The applicable subheading for the Home Workshop Kit will be 8204.20.0000, as derived from 8206.00.0000, which provides for socket wrenches, with or without handles, drives and extensions, and parts thereof.

Full text

PD E80518 May 6, 1999 CLA-2-82:H:TC:CI:JM:C19 E80518 CATEGORY: Classification TARIFF NO.: 8206.00.0000; 8204.20.0000 Mr. Troy Meyers WalMart Stores, Inc. 702 Southwest 8th Street Bentonville, AR 72716-8026 RE: The tariff classification of a home toolkit from China and Taiwan. Dear Mr. Meyers In your letter dated April 6, 1999, you requested a tariff classification ruling of a toolkit and accompanying plastic carrying case. The product to be imported, Vendor Stock Number 71-847, is the 67-piece Home Workship Kit which is composed of the carrying case containing twenty-one drill bits, twenty-five screwdriver bits, seven nutdrivers, ten sockets, a 6" ruler, a socket adapter, a magnetic bit tip holder and a multi-position screwdriver/ratchet. The applicable subheading for the Home Workshop Kit will be 8204.20.0000, as derived from 8206.00.0000, which provides for socket wrenches, with or without handles, drives and extensions, and parts thereof. The rate of duty will be 9.0 percent 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, Paul Rimmer Port Director Houston

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