The tariff classification of a combination portable lantern with tool kit from China.

NY F89000 July 27, 2000 CLA-2-82:RR:NC:1:118 F89000 CATEGORY: Classification TARIFF NO.: 8206.00.0000/8203.20.4000 Mr. Joel McClure Restoration Hardware 2391 West Winton Avenue Hayward, CA 94545 RE: The tariff classification of a combination portable lantern with tool kit from China. Dear Mr. McClure In your letter dated June 9, 2000, you requested a tariff classification ruling. Sample is being returned as requested. The sample submitted is a portable battery-charged oblong-shaped plastic lantern containing a tool kit, known as the Parly Tools 3. The lantern measures approximately 15 inches in height by 6 inches at its widest dimension by 3 ¼ inches at its deepest dimension. It has a molded top handle and a flat bottom base, both designed to respectively carry and rest the lamp in a vertical manner. The swivel head light/spotlight is situated in front of the handle, while red and amber blinking lights are vertically located down one of its sides, noting all these lights are activated via a control switch situated below the handle. Moreover, below the handle on the opposite side, there is a DC jack for a car plug. It also features a full-lengthwise compartment, down its other side, that when opened contains a car plug secured within an interior case as well as a tool kit. This kit consists of the following tools: a) 6 inch drop forged adjustable wrench b) slip joint pliers c) phillips head screwdriver d) slotted screwdriver e) 10 inch Claw head hammer f) 8 allen wrenches ranging in size from 1/16 inch through ¼ inch in diameter The lantern is incorporated into the toolbox. The toolbox has fitted compartments that contain tools of headings 8202 to 8205. The tools, light and toolbox are components that are adapted one to the other and are mutually complementary. This toolbox with lantern and flashers would not normally be offered for sale without the tools within the fitted compartments. The product is considered a composite good and the tools provide the essential character. The applicable subheading for the tool set will be 8206.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for tools of two or more of headings 8202 to 8205, put up in sets for retail sale. Heading 8206 requires that duty be applied to that article in the set subject to the highest rate of duty. The article in this set subject to the highest rate of duty is the slip joint pliers, classifiable in subheading 8203.20.4000, HTS. The applicable duty rate will be 12 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. If you have any questions regarding the ruling, contact National Import Specialist Kathy Campanelli at 212-637-7025. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division