This ruling has been modified and is no longer current.
Superseded by {967400}.
The tariff classification of various handtools from Taiwan.
Issued January 15, 2004 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardK8 K82360 (January 15, 2004)
Tariff classification
HTS codes: 8204.20.0000, 8207.90.6000
Product description
You have described your samples as follows: ( Sku 40592, Ratchet, ¼” drive, quick release, 5 ½” long ( Sku 2696, Torque ratchet, ¼” drive, torque range 20 to 200 lbs., 10” long in a molded plastic case ( Sku 45466, a 23 piece Metric socket set, containing a ¼” drive ratchet, nut driver, flexible universal joint, 9 sockets, 7 deep sockets, two extensions and 1 finger ratchet - all packed in a metal holder ( Sku 04142, a 53 piece Socket set, containing a 3/8” drive with a 3/8 x ¼” adapter, 35 sockets, 6 allen hex keys, one 3” extension, 3 open end wrenches, one ratchet drive handle and four screwdriver bits - all packed in a zippered toolholder with specific holders for each tool ( Sku 45785, a 16 piece Screwdriver bit and socket set, containing one drive handle with quick release, 2 Philips head screw bits, 2 slot head screw bits, 6 star head screw bits, one socket adapter, 9 ea. ¼” drive sockets from 3/16” to ½” sizes - all in a plastic molded case.
CBP rationale
The applicable subheading for the Sku 40592, ratchet, Sku 2696, Square drive torque wrench, and the Sku 45466, 23 piece Metric socket set will be 8204.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for hand-operated spanners and wrenches (including torque meter wrenches but not including tap wrenches); socket wrenches, with or without handles, drives or extensions; base metal parts thereof: socket wrenches, with or without handles, drives and extensions, and parts thereof. The applicable subheading for the Sku 04142, 53 piece Socket set and the Sku 45785, 16 piece Screwdriver bit and socket set will be 8207.90.6000, HTS, which provides for interchangeable tools for handtools, whether or not power-operated, or for machine-tools (for example, for pressing, stamping, punching, tapping, threading, drilling, boring, broaching, milling, turning or screwdriving), including dies for drawing or extruding metal, and rock drilling or earth boring tools; base metal parts thereof: other interchangeable tools, and parts thereof: other: other: not suitable for cutting metal, and parts thereof: for handtools, and parts thereof.
Full text
NY K82360 January 15, 2004 CLA-2-82:RR:NC:1:118 K82360 CATEGORY: Classification TARIFF NO.: 8204.20.0000; 8207.90.6000 Mr. John Carrier Central Purchasing, Inc. Import Operations Group 3491 Mission Oaks Blvd. Camarillo, CA 93012 RE: The tariff classification of various handtools from Taiwan. Dear Mr. Carrier: In your letter dated December 29, 2003, you requested a tariff classification ruling. The samples that you have submitted will be returned to you as requested. You have described your samples as follows: ( Sku 40592, Ratchet, ¼” drive, quick release, 5 ½” long ( Sku 2696, Torque ratchet, ¼” drive, torque range 20 to 200 lbs., 10” long in a molded plastic case ( Sku 45466, a 23 piece Metric socket set, containing a ¼” drive ratchet, nut driver, flexible universal joint, 9 sockets, 7 deep sockets, two extensions and 1 finger ratchet - all packed in a metal holder ( Sku 04142, a 53 piece Socket set, containing a 3/8” drive with a 3/8 x ¼” adapter, 35 sockets, 6 allen hex keys, one 3” extension, 3 open end wrenches, one ratchet drive handle and four screwdriver bits - all packed in a zippered toolholder with specific holders for each tool ( Sku 45785, a 16 piece Screwdriver bit and socket set, containing one drive handle with quick release, 2 Philips head screw bits, 2 slot head screw bits, 6 star head screw bits, one socket adapter, 9 ea. ¼” drive sockets from 3/16” to ½” sizes - all in a plastic molded case. The applicable subheading for the Sku 40592, ratchet, Sku 2696, Square drive torque wrench, and the Sku 45466, 23 piece Metric socket set will be 8204.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for hand-operated spanners and wrenches (including torque meter wrenches but not including tap wrenches); socket wrenches, with or without handles, drives or extensions; base metal parts thereof: socket wrenches, with or without handles, drives and extensions, and parts thereof. The rate of duty will be 9% ad valorem. The applicable subheading for the Sku 04142, 53 piece Socket set and the Sku 45785, 16 piece Screwdriver bit and socket set will be 8207.90.6000, HTS, which provides for interchangeable tools for handtools, whether or not power-operated, or for machine-tools (for example, for pressing, stamping, punching, tapping, threading, drilling, boring, broaching, milling, turning or screwdriving), including dies for drawing or extruding metal, and rock drilling or earth boring tools; base metal parts thereof: other interchangeable tools, and parts thereof: other: other: not suitable for cutting metal, and parts thereof: for handtools, and parts thereof. The rate of duty will be 4.3% 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 Kathy Campanelli at 646-733-3021. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
More rulings on the same tariff codes
The tariff classification of tools from Canada
The tariff classification of a socket set from China
The tariff classification of a drill bit set from China
The tariff classification and country of origin of an extension bar, a socket adapter, an extended spark plug socket, a flex head spark plug socket and a universal joint socket
The tariff classification and country of origin of a drive socket, a drive bit socket, an impact socket, an impact socket adapter and a spark plug socket
The tariff classification and country of origin of sockets, a drive bit socket and an impact socket adapter
The tariff classification and country of origin of a 31-Piece ½ inch Drive Socket Set
The tariff classification of an Insert Box-End Wrench from Germany
Reconsideration of HQ H301769, dated April 10, 2019; Section 301 Measures; Tool sets
Section 301 Measures; Toolsets
Follow K82360
Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.
One email per day at most. Confirm your address once, unsubscribe anytime.
Searching CBP rulings the smart way
Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.