CBP Ruling H87992 — The tariff classification of a flashlight tool kit from China

Tariff classification

Headings: 8466

GRI rules applied: GRI 3, GRI 3(a), GRI 3(b)

Product description

You have provided a sample of a 41-pc. Tool Tote Flashlight, described as a handy flashlight and tool kit in one, ideal for car or home. (The sample will be returned as requested.) The molded plastic case has a swivel flashlight with a red lens and a clear lens. The case handle has a thumb switch at the front and a battery compartment in the rear. The case holds a one-way ratchet handle, 60mm bit holder, 24 assorted screwdriver bits and 14 sockets. The importer is a mail order company. Customers purchase their products either from their internet website or from their catalog. 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., to tighten and loosen fasteners). 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. Noting HQ ruling 084551 of August 9, 1989, the ratchet handle imparts the essential character to the tool kit.

CBP rationale

The applicable subheading for the 41–pc. Tool Tote Flashlight will be 8466.10.8075, Harmonized Tariff Schedule of the United States (HTS), which provides for tool holders for any type of tool for working in the hand: tool holders and self-opening dieheads: other.

Full text

NY H87992 February 14, 2002 CLA-2-84:RR:NC:1:104 H87992 CATEGORY: Classification TARIFF NO.: 8466.10.8075 Ms. Pilar Dorfman E. Besler & Company P.O. Box 66361 Chicago, Illinois 60666-0361 RE: The tariff classification of a flashlight tool kit from China Dear Ms. Dorfman: In your letter dated January 18, 2002 on behalf of LTD Commodities, Inc. you requested a tariff classification ruling. You have provided a sample of a 41-pc. Tool Tote Flashlight, described as a handy flashlight and tool kit in one, ideal for car or home. (The sample will be returned as requested.) The molded plastic case has a swivel flashlight with a red lens and a clear lens. The case handle has a thumb switch at the front and a battery compartment in the rear. The case holds a one-way ratchet handle, 60mm bit holder, 24 assorted screwdriver bits and 14 sockets. The importer is a mail order company. Customers purchase their products either from their internet website or from their catalog. 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., to tighten and loosen fasteners). 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. Noting HQ ruling 084551 of August 9, 1989, the ratchet handle imparts the essential character to the tool kit. The applicable subheading for the 41–pc. Tool Tote Flashlight will be 8466.10.8075, Harmonized Tariff Schedule of the United States (HTS), which provides for tool holders for any type of tool for working in the hand: tool holders and self-opening dieheads: other. The rate of duty will be 3.9 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 646-733-3011. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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