The tariff classification of a hand tool set from Taiwan.
Issued January 16, 2002 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 8206.00.0000, 8204.20.0000
Product description
You have described your sample, model #59078 REV, as a hand tool set consisting of the following components: ( 14 - sockets ( 1- ratchet handle ( 1- extension handle ( 1- long nose pliers ( 20 - power bits ( 1- bit driver ( 2- combination wrenches ( 1- fitted plastic case The tools are made predominately of steel.
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 H87054 January 16, 2002 CLA-2-82:RR:NC:1:118 H87054 CATEGORY: Classification TARIFF NO.: 8206.00.0000; 8204.20.0000 Ms. Linda Hamanaka Ken Hamanaka Co., Inc. 5777 West Century Blvd. Suite 760 Los Angeles, CA 90045 RE: The tariff classification of a hand tool set from Taiwan. Dear Ms. Hamanaka: In your letter dated December 18, 2001, you requested a tariff classification ruling. You have described your sample, model #59078 REV, as a hand tool set consisting of the following components: ( 14 - sockets ( 1- ratchet handle ( 1- extension handle ( 1- long nose pliers ( 20 - power bits ( 1- bit driver ( 2- combination wrenches ( 1- fitted plastic case The tools are made predominately of steel. 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 socket(s), classifiable in subheading 8204.20.0000, which provides for hand-operated spanners and wrenches (including torque meter wrenches but not including tap wrenches); socket wrenches, with or without handles, drives and extensions; base metal parts thereof: socket wrenches, with or without handles, drives and extensions, and parts thereof. The rate of duty will be 9% 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 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 Kathy Campanelli at 646-733-3021. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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