The tariff classification of a flashlight with a toolbox from Taiwan.
Issued July 17, 2001 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 8206.00.0000, 8204.20.0000
Product description
Your submitted sample will be returned to you as requested. You have described your sample, style AO2603-1, as a “flashlight with tool box”. It consists of the following components: a plastic socket handle, a metal attachment, ten screwdriver heads and bits, eight sockets, and five screwdrivers.
CBP rationale
The applicable subheading for the “flashlight with tool box” 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 H83438 July 17, 2001 CLA-2-82:RR:NC:1:118 H83438 CATEGORY: Classification TARIFF NO.: 8206.00.0000; 8204.20.0000 Ms. Sheila Andrews Dillard’s, Inc. 1600 Cantrell Road Little Rock, Arkansas 72201 RE: The tariff classification of a flashlight with a toolbox from Taiwan. Dear Ms. Andrews: In your letter dated July 6, 2001, you requested a tariff classification ruling. Your submitted sample will be returned to you as requested. You have described your sample, style AO2603-1, as a “flashlight with tool box”. It consists of the following components: a plastic socket handle, a metal attachment, ten screwdriver heads and bits, eight sockets, and five screwdrivers. The applicable subheading for the “flashlight with tool box” 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 socket, classifiable in subheading 8204.20.0000, which provides for socket wrenches, with or without handles, drives and extensions, and parts thereof. The duty rate will be 9% ad valorem. Consideration was given to classifying this product under subheading 8466.10.8075, HTS, as you have suggested. However, 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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