I84002 I8 Ruling MODIFIED

The tariff classification of a flashlight and multipurpose tool from China.

Issued July 24, 2002 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8506.80.0000, 8211.93.0030, 8513.10.2000

Headings: 8506, 8513, 8211

Product description

M300WQE12AHT contains a flashlight and a multipurpose tool with a hammer head. The tool contains a hammer, file, saw, knife blade, corrugated blade, sockets, and a can opener. It comes with a fitted pouch. M300WQE12AMT contains a flashlight and a folding pair of pliers. The pliers also contain a file, ruler, two knife blades, two screwdrivers, a saw and a bottle opener. It comes with a fitted pouch.

CBP rationale

The applicable subheading for the multipurpose tools will be 8211.93.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for knives having other than fixed blades, pen knives, pocket knives and other knives which have folding blades. The applicable subheading for the flashlights will be 8513.10.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for portable electric lamps designed to function by their own source of energy. The applicable subheading for the AA alkaline batteries will be 8506.80.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other primary cells and primary batteries.

Full text

NY I84002 July 24, 2002 CLA-2-82:RR:NC:N1:113 I84002 CATEGORY: Classification TARIFF NO.: 8211.93.0030; 8513.10.2000; 8506.80.0000 Ms. Jenny Davenport Wal(Mart Stores, Inc. 702 Southwest 8th Street Bentonville, AZ 72716 RE: The tariff classification of a flashlight and multipurpose tool from China. Dear Ms. Davenport: In your letter dated July 3, 2002, you requested a ruling on tariff classification. The samples you provided are two retail packages containing flashlights, two AA-alkaline batteries and different multipurpose tools. M300WQE12AHT contains a flashlight and a multipurpose tool with a hammer head. The tool contains a hammer, file, saw, knife blade, corrugated blade, sockets, and a can opener. It comes with a fitted pouch. M300WQE12AMT contains a flashlight and a folding pair of pliers. The pliers also contain a file, ruler, two knife blades, two screwdrivers, a saw and a bottle opener. It comes with a fitted pouch. The applicable subheading for the multipurpose tools will be 8211.93.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for knives having other than fixed blades, pen knives, pocket knives and other knives which have folding blades. The general rate of duty will be 3 cents each plus 5.4 percent ad valorem. The applicable subheading for the flashlights will be 8513.10.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for portable electric lamps designed to function by their own source of energy...flashlights. The general rate of duty will be 12.5 percent ad valorem. The applicable subheading for the AA alkaline batteries will be 8506.80.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other primary cells and primary batteries. The rate of duty will be 2.7 percent 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 James Smyth at 646-733-3018. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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