CBP Ruling J89627 — The tariff classification of the Powered Screwdriver Kit from China

Tariff classification

Headings: 8467

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

Product description

The Powered Screwdriver Kit, Item #990, contains a powered screwdriver, a mini powered screwdriver and four (4) screwbits. The cordless units feature built-in electric motors powered by alkaline batteries (not included). As indicated in your letter, the powered screwdrivers will be used for general home repair and decorating. Item #990 comes packaged for retail sale in a plastic clamshell packaging. 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 good. The instant tool kit consists of at least two different articles (i.e., screwdrivers and screwdriver bits) that are, prima facie, classifiable in different headings. It consists of articles put up together to carry out a specific activity (i.e., driving). 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. In its imported condition, the kit is a set whose essential character is imparted by the screwdrivers.

CBP rationale

The applicable subheading for the Powered Screwdriver Kit Item #990 will be 8467.29.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for Tools for working in the hand, pneumatic, hydraulic or with self-contained electric or nonelectric motor, and parts thereof: With self-contained electric motor: Other…Screwdrivers, nut-runners and impact wrenches.

Full text

NY J89627 October 15, 2003 CLA-2-84:RR:NC:1:104 J89627 CATEGORY: Classification TARIFF NO.: 8467.29.0040 Mr. David Levine Toolovation LLC dba IGO Home Products 23500 Mercantile Road Suite A Beachwood, OH 44122 RE: The tariff classification of the Powered Screwdriver Kit from China Dear Mr. Levine: In your letter dated September 30, 2003 you requested a tariff classification ruling. The Powered Screwdriver Kit, Item #990, contains a powered screwdriver, a mini powered screwdriver and four (4) screwbits. The cordless units feature built-in electric motors powered by alkaline batteries (not included). As indicated in your letter, the powered screwdrivers will be used for general home repair and decorating. Item #990 comes packaged for retail sale in a plastic clamshell packaging. 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 good. The instant tool kit consists of at least two different articles (i.e., screwdrivers and screwdriver bits) that are, prima facie, classifiable in different headings. It consists of articles put up together to carry out a specific activity (i.e., driving). 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. In its imported condition, the kit is a set whose essential character is imparted by the screwdrivers. The applicable subheading for the Powered Screwdriver Kit Item #990 will be 8467.29.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for Tools for working in the hand, pneumatic, hydraulic or with self-contained electric or nonelectric motor, and parts thereof: With self-contained electric motor: Other…Screwdrivers, nut-runners and impact wrenches. The rate of duty will be Free. 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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