The tariff classification of a 100 piece drill/bit set from China

NY G87760 March 1, 2001 CLA-2-82:RR:NC:1:104 G87760 CATEGORY: Classification TARIFF NO.: 8207.90.6000 Mr. John deBoer WalMart Stores, Inc. 702 SW 8th St. Bentonville, AR 72716-8023 RE: The tariff classification of a 100 piece drill/bit set from China Dear Mr. deBoer: In your letter dated January 22, 2001 (received February 23, 2001) you requested a tariff classification ruling. You have provided a sample of the set which you refer to as Style 71-956. It consists of the following items: 16 high speed drill bits, 2 spade bits, 5 masonry bits, 5 brad point bits, 44 one inch screwdriver bits, 14 two inch screwdriver bits, 10 nutdrivers, 1 countersink, 1 magnetic bit holder, 1 socket adapter and 1drill bit gauge. The tools are packaged in a fitted case of molded plastic with an integral handle. The retail packaging sleeve for the set lists the contents and markets it as a “Home Project Kit”. The sample will be returned as requested. General Rule of Interpretation (GRI) 1, HTSUSA, states in part that for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes. Goods that are, prima facie, classifiable under two or more headings, are classifiable in accordance with GRI 3, HTSUSA. GRI 3(a) states in part that when two or more headings each refer to part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific, even if one heading gives a more precise description of the goods. The instant tool kit consists of at least two different articles that are, prima facie, classifiable in different headings. It consists of articles put up together to carry out a specific activity (i.e., drill/driving). Finally, the articles are put up in a manner suitable for sale directly to users without repacking. Therefore, the kit in question is within the term "goods put up in sets for retail sale." GRI 3(b) states in part that goods put up in sets for retail sale, which cannot be classified by reference to 3(a), are to be classified as if they consisted of the component which gives them their essential character. Inasmuch as no essential character can be determined, GRI 3(b) does not apply. GRI 3(c) says that, if neither GRI 3(a) nor GRI 3(b) applies, merchandise shall be classified in the heading which occurs last in numerical order among those equally meriting consideration. The items which merit equal consideration include the drill bits, screwdriver bits and the nutdrivers. The applicable subheading for the 100 piece drill/bit set, style 71-956, will be 8207.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for other interchangeable tools for handtools, whether or not power operated, or for machine tools …: other: other: not suitable for cutting metal, and parts thereof: for handtools, and parts thereof. The rate of duty will be 4.3 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