The tariff classification of a tool holder and a set including the toolholder from Canada.
Issued April 14, 2000 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 8466.10.8075
Headings: 8466
Product description
The Load-N-Drive Bit Holder is a bit holder mechanism with auto lock and eject features, for use on power drills. The items functions as a tool holder for drill bits and screwdriving bits. The 22 Piece Load-N-Drive Starter Set consists of a Load-N-Drive Bit Holder as described above, 7 twist drill bits, 13 power screwdriving bits, and one extension. You suggest that the principle outlined in HQ ruling 089976 dated August 7, 1991 applies in this case. The bit holder is essential to the operation of every other component in the set, and is the component always in use. Therefore, it is the bit holder that imparts the essential character to the set thus making heading 8466 applicable.
CBP rationale
The applicable subheading for the Load-N-Drive Bit Holder and the Load-N-Drive Starter Set will be 8466.10.8075, Harmonized Tariff Schedule of the United States (HTS), which provides for tool holders for any type of tool for working in the hand: toolholders and self -opening dieheads: other.
Full text
NY F84253 April 14, 2000 CLA-2-84:RR:NC:1:104 F84253 CATEGORY: Classification TARIFF NO.: 8466.10.8075 Mr. Arthur G. Briggs Dominion Customs Consultants, Inc. 1220 Sheppard Avenue East, Suite 400 Willowdale, Ontario, Canada M2K 2S5 RE: The tariff classification of a tool holder and a set including the toolholder from Canada. Dear Mr. Briggs: In your letter dated March 10, 2000 on behalf of Maxtech Consumer Products Group of Waterloo, Ontario you requested a tariff classification ruling. The Load-N-Drive Bit Holder is a bit holder mechanism with auto lock and eject features, for use on power drills. The items functions as a tool holder for drill bits and screwdriving bits. The 22 Piece Load-N-Drive Starter Set consists of a Load-N-Drive Bit Holder as described above, 7 twist drill bits, 13 power screwdriving bits, and one extension. You suggest that the principle outlined in HQ ruling 089976 dated August 7, 1991 applies in this case. The bit holder is essential to the operation of every other component in the set, and is the component always in use. Therefore, it is the bit holder that imparts the essential character to the set thus making heading 8466 applicable. The applicable subheading for the Load-N-Drive Bit Holder and the Load-N-Drive Starter Set will be 8466.10.8075, Harmonized Tariff Schedule of the United States (HTS), which provides for tool holders for any type of tool for working in the hand: toolholders and self -opening dieheads: other. The rate of duty will be 3.9 percent. 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 Robert Losche at 212-637-7038. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
Ruling history
More rulings on the same tariff codes
The tariff classification of a breaker bar from Taiwan
The tariff classification of a socket extension adapter set from China
The tariff classification of a permanent makeup pen and spares from Taiwan
The tariff classification of a multi-function electromechanical tool from France
The tariff classification of a socket set from China or Taiwan
The tariff classification of a ratchet, bit and socket set from China or Taiwan
The tariff classification of a socket set from China or Taiwan
The tariff classification of drill bits and a chuck from Taiwan
The tariff classification of a 25-piece flexible driver tool set from China
The tariff classification of a flashlight tool kit from China
Searching CBP rulings the smart way
TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.
Book a demo →