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The tariff classification of a tool set from China.
Issued June 19, 2001 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardH8 H81882 (June 19, 2001)
Tariff classification
HTS codes: 8206.00.0000, 8513.10.2000
Product description
You have described your sample, model 69091, as a “Junior Trucker” toy tool set. The set consists of 10 sockets, one ratchet handle, four screwdrivers, 16 hex keys, one adjustable wrench, one slip joint pliers, one hammer, one flashlight, one tape measure, a small plastic compartment box and a flashlight. The tools fit into a plastic molded case that is in the shape of an 18-wheeler truck. The flashlight is positioned at the front of “the truck” so that if it is turned on, it looks like a headlight. This set is designed for and marketed to children ages 8 and up.
CBP rationale
The applicable subheading for the tool set will be 8206.00.0000, Harmonized Tariff Schedules (HTS), which provides for tools of two or more of the headings of 8202 to 8205, put up in sets for retail sale.
Full text
NY H81882 June 19, 2001 CLA-2-82:RR:NC:1:118 H81882 CATEGORY: Classification TARIFF NO.: 8206.00.0000; 8513.10.2000 Ms. Linda Hamanaka Ken Hamanaka Co. Incorporated 5777 West Century Blvd. Suite 760 Los Angeles, CA 90045 RE: The tariff classification of a tool set from China. Dear Ms. Hamanaka: In your letter dated June 1, 2001, submitted on behalf of your client, A.W.I. Acquisition Co., Sylmar CA, you requested a tariff classification ruling. You have described your sample, model 69091, as a “Junior Trucker” toy tool set. The set consists of 10 sockets, one ratchet handle, four screwdrivers, 16 hex keys, one adjustable wrench, one slip joint pliers, one hammer, one flashlight, one tape measure, a small plastic compartment box and a flashlight. The tools fit into a plastic molded case that is in the shape of an 18-wheeler truck. The flashlight is positioned at the front of “the truck” so that if it is turned on, it looks like a headlight. This set is designed for and marketed to children ages 8 and up. The applicable subheading for the tool set will be 8206.00.0000, Harmonized Tariff Schedules (HTS), which provides for tools of 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 flashlight, classifiable in subheading 8513.10.2000, HTS. This provision provides for portable electric lamps designed to function by their own source of energy (for example, dry batteries, storage batteries, magnetos), other than lighting equipment of heading 8512; parts thereof: lamps: flashlights. The duty rate is 12.5% ad valorem. Consideration was given to classifying this product under subheading 9503.70.0000, HTS, as you have suggested. However, as these tools are utilitarian in nature, your suggested classification is deemed inappropriate. 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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