The tariff classification of electric hand tools from China.
Issued May 7, 1999 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 8504.40.9550, 8508.20.0020, 8513.10.2000, 8507.30.8010, 8508.10.0010
Headings: 8513, 8504, 8507, 8508
GRI rules applied: GRI 5(a)
Product description
The applicable subheading for the drill will be 8508.10.0010, HTS, which provides for battery powered rotary drills. The rate of duty will be 1.7 percent ad valorem.
CBP rationale
The applicable subheading for the drill will be 8508.10.0010, HTS, which provides for battery powered rotary drills. The applicable subheading for the circular saw will be 8508.20.0020, HTS, which provides for circular saws. The applicable subheading for the nickel cadmium batteries will be 8507.30.8010, HTS, which provides for nickel cadmium batteries. The applicable subheading for the battery charger will be 8504.40.9550, HTS, which provides for rectifiers and rectifying apparatus, other than power supplies. The applicable subheading for the flashlight will be 8513.10.2000, HTS, which provides for flashlights.
Full text
PD E81194 May 7, 1999 CLA-2-85:LA:S:T:1:6:C03 E81194 CATEGORY: Classification TARIFF NO.: 8508.10.0010, 8508.20.0020, 8507.30.8010, 8504.40.9550, 8513.10.2000. Jonathan P. Beck Tower Group International 1099 Winterson Road Suite 105 Linthicum, MD 21090 RE: The tariff classification of electric hand tools from China. Dear Mr. Beck: In your letter dated March 25, 1999 on behalf of Black & Decker Corporation, you requested a tariff classification ruling. No sample was submitted but, based on your description, the subject item is made up of the following articles: 1 Battery powered drill 1 Battery powered circular saw 2 Nickel cadmium batteries 1 Battery charger 1 Flashlight 1 Plastic fitted carrying case Although the various articles are packaged together, they do not constitute a set and are classifiable in the specific provisions for such articles in the Harmonized Tariff Schedule of the United States (HTS). The applicable subheading for the drill will be 8508.10.0010, HTS, which provides for battery powered rotary drills. The rate of duty will be 1.7 percent ad valorem. The applicable subheading for the circular saw will be 8508.20.0020, HTS, which provides for circular saws. The rate of duty will be free. The applicable subheading for the nickel cadmium batteries will be 8507.30.8010, HTS, which provides for nickel cadmium batteries. The rate of duty will be 2.5 percent ad valorem. The applicable subheading for the battery charger will be 8504.40.9550, HTS, which provides for rectifiers and rectifying apparatus, other than power supplies. The rate of duty will be 1.5 percent ad valorem. The applicable subheading for the flashlight will be 8513.10.2000, HTS, which provides for flashlights. The rate of duty will be 12.5 percent ad valorem. The plastic carrying case will be classified with the articles as provided for in General Rule of Interpretation 5(a) of the HTS. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. Sincerely, Irene Jankov Port Director Los Angeles-Long Beach Seaport
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