G82591 G8 Ruling Active

The tariff classification of a 10-piece Tool Kit from China.

Issued October 10, 2000 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8206.00.0000, 8203.20.4000

Headings: 8206, 8203

Product description

You have described your submitted sample as a 10-piece Deluxe All Purpose Tool Kit, model #803. It contains the following items: wrench, slip joint pliers, hammer, five screwdrivers with one adjustable handle which is made of plastic and a separate screwdriver with a plastic handle. All tools are made of steel. They are contained in a zippered vinyl case. The principal use of the tool kit is for repairs in the home or car. Your submitted sample will be returned to you as requested.

CBP rationale

The applicable subheading for the Tool Kit will be 8206.00.0000, Harmonized Tariff Schedules (HTS), which provides for two or more of the headings of 8202 to 8205, put up in sets for retail sale.

Full text

NY G82591 October 10, 2000 CLA-2-82:RR:NC:1:118 G82591 CATEGORY: Classification TARIFF NO.: 8206.00.0000; 8203.20.4000 Ms. Linda Broadford Bradlees Stores, Inc. 1 Bradlees Circle Braintree, MA 02184 RE: The tariff classification of a 10-piece Tool Kit from China. Dear Ms. Broadford: In your letter dated September 27, 2000, you requested a tariff classification ruling. You have described your submitted sample as a 10-piece Deluxe All Purpose Tool Kit, model #803. It contains the following items: wrench, slip joint pliers, hammer, five screwdrivers with one adjustable handle which is made of plastic and a separate screwdriver with a plastic handle. All tools are made of steel. They are contained in a zippered vinyl case. The principal use of the tool kit is for repairs in the home or car. Your submitted sample will be returned to you as requested. The applicable subheading for the Tool Kit will be 8206.00.0000, Harmonized Tariff Schedules (HTS), which provides for two or more of the headings of 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, which provides for slip joint pliers. The rate of duty will be 12% 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 this 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

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