CBP Ruling I83932 — The tariff classification of a 125 piece tool kit from China

Tariff classification

Headings: 8467

GRI rules applied: GRI 3(b)

Product description

You describe a 125 piece tool kit including a 12 volt cordless drill and charger, Catalog Number 71-979-USF1. The kit is comprised of the following items: 35 sockets, 32 screwdriver bits, 17 drill bits, 11 wrenches, 4 hole saws, 3 each of spade bits, screwdrivers and pliers, 2 each of socket adapters and extension bars, and 1 each of magnetic bit holder, utility knife, tape measure, level, L-square, mandrel, magnetic picker, hammer, ruler, socket handle, magnetic drive guide, 12 volt charger and 12 volt electric drill. These items are imported packaged for retail sale in a fitted molded plastic case with carrying handle. It is your opinion that this tool kit put up for retail sale is a GRI 3(b) set classifiable under HTS subheading 8467.21.0010. In addition to a picture of the kit, you have provided a cost breakdown of each component. The cordless drill and charger are the highest cost items in the set and clearly the most significant. (You have indicated via telephone that the reference to the drill includes the battery.)

CBP rationale

The applicable subheading for the 125 piece tool kit describe above will be 8467.21.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for tools for working in the hand with self-contained electric motor: drills of all kind.

Full text

NY I83932 July 17, 2002 CLA-2-84:RR:NC:1:104 I83932 CATEGORY: Classification TARIFF NO.: 8467.21.0010 Ms. Gail Morin Black & Decker 701 East Joppa Road, Mailstop M040 Towson, MD 21286 RE: The tariff classification of a 125 piece tool kit from China Dear Ms. Morin: In your letter dated July 1, 2002 you requested a tariff classification ruling. You describe a 125 piece tool kit including a 12 volt cordless drill and charger, Catalog Number 71-979-USF1. The kit is comprised of the following items: 35 sockets, 32 screwdriver bits, 17 drill bits, 11 wrenches, 4 hole saws, 3 each of spade bits, screwdrivers and pliers, 2 each of socket adapters and extension bars, and 1 each of magnetic bit holder, utility knife, tape measure, level, L-square, mandrel, magnetic picker, hammer, ruler, socket handle, magnetic drive guide, 12 volt charger and 12 volt electric drill. These items are imported packaged for retail sale in a fitted molded plastic case with carrying handle. It is your opinion that this tool kit put up for retail sale is a GRI 3(b) set classifiable under HTS subheading 8467.21.0010. In addition to a picture of the kit, you have provided a cost breakdown of each component. The cordless drill and charger are the highest cost items in the set and clearly the most significant. (You have indicated via telephone that the reference to the drill includes the battery.) The applicable subheading for the 125 piece tool kit describe above will be 8467.21.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for tools for working in the hand with self-contained electric motor: drills of all kind. The rate of duty will be 1.7 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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