The tariff classification of laser level/stud finder and cordless drill/driver

NY J88754 October 10, 2003 CLA-2-90:RR:NC:MM:114 J88754 CATEGORY: Classification TARIFF NO.: 9031.49.90 Ms. Susan L. Leidy, CHB Customs Compliance Manager Lowe's Companies, Inc. 1605 Curtis Bridge Road, MS TAN 7 Wilkesboro, NC 28697 RE: The tariff classification of laser level/stud finder and cordless drill/driver Dear Ms. Leidy: In your letter dated September 11, 2003, on behalf of L.G. Sourcing, Inc. (LGS), you requested a tariff classification ruling on a laser level/stud finder and cordless drill/driver made in China. A sample of the Black & Decker laser level/stud finder and cordless drill/driver was submitted with your ruling request. The submitted item number 213821 consists of a laser level/stud finder and cordless drill/driver. The laser level/stud finder is a composite good. This composite good consists a laser level and stud finder enclosed in a plastic housing. The laser level/stud finder is a single hand held unit that runs on a 9 volt battery. The battery is included. The laser level/stud finder has the capability of emitting a laser beam to determine the level of specific items (shelves, fence lines, pictures, etc.) and a sensor to locate stud beams within a walled construction. This item is imported with a zippered carrying case which houses a target cone, instruction manual, extra battery and various pins used to aim the laser. The case includes densely packed foam which is cut to fit the laser level/stud finder and hold secure the various attachments. The laser level/stud finder is a composite good classified as a laser level. The cordless drill/driver can operate at various speeds and settings, and can perform at revolutions up to 700 rpm. The drill contains numerous bits and implements which are set into a molded receptacle behind the motor. The base of the drill is a removable and rechargeable 12 volt battery. The battery is included. This item is imported with a formed carrying case which features a zippered main compartment and base compartment with structured sides, numerous elastic formed retention areas, side pockets with hook and loop closures, and a cushioned base to protect the compartment’s contents. The laser level/stud finder with carrying case and cordless drill/driver with carrying case will be imported packaged together in a closed window display cardboard box ready for retail sale. For tariff classification purposes, the laser level/stud finder and cordless drill/driver are considered to be a set and will be classified accordingly. Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTS) is governed by the General Rules of Interpretation (GRIs) taken in order. The laser level/stud finder and cordless drill/driver are classifiable under more than one heading, each equally specific. It is the opinion of this office that there is no essential character for this set. Accordingly, the composite laser level/stud finder and cordless drill/drive will be classified according to GRI 3(c) that states “when goods cannot be classified by reference to 3(a) or 3(b), they shall be classified under the heading that occurs last in numerical order among those which equally merit consideration.” Applying GRI 3(c), the merchandise is classifiable under heading 9031 since it occurs last in numerical order of the competing headings. The sample is being returned as requested. The applicable subheading for the laser level/stud finder and cordless drill/driver will be 9031.49.90, HTS, which provides for measuring or checking instruments, appliances and machines, not specified or included elsewhere in this chapter; other optical instruments and appliances; other; other. The rate of duty will be 3.5 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 Barbara Kiefer at 646-733-3019. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division