The tariff classification of an air tool kit with stool from China.

NY H84742 August 3, 2001 CLA-2-84:RR:NC:1:104 H84742 CATEGORY: Classification TARIFF NO.: 8467.11.5040 Ms. Graciela DeAlcon Wal Mart Stores, Inc. 702 Southwest 8th Street Bentonville, AR 72716-8023 RE: The tariff classification of an air tool kit with stool from China. Dear Ms. DeAlcon: In your letter dated July 31, 2001 you requested a tariff classification ruling. You have provided a sample of a 6 piece Air Tool Kit and Stool which will be sold by your automotive department. The kit consists of a ½” air impact wrench, 2 flip sockets, a 3” extension, 1 tire pressure gauge, and a 3 drawer rolling stool. In addition to identifying all the tools included, the retail cardboard carton shows a man sitting on the stool tightening or loosening lug nuts. The stool is made of molded plastic with casters on the bottom and 3 slide out drawers. In addition to serving as a seat for the user to avoid sitting or kneeling on the ground while changing a tire, the stool serves as a storage unit for the tools. In fact, the tools are packed in one of the drawers for shipment. 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., tightening/loosening). 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. Since the air impact wrench clearly imparts the essential character to the set, classification will be in accordance with GRI 3(b). The applicable subheading for the air tool kit with stool will be 8467.11.5040, Harmonized Tariff Schedule of the United States (HTS), which provides for tools for working in the hand, …: pneumatic: rotary type (including combined rotary-percussion): other. The rate of duty will be free. 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