The tariff classification of a tool kit from Taiwan.

NY L86059 July 22, 2005 CLA-2-82:RR:NC:1:118 L86059 CATEGORY: Classification TARIFF NO.: 8205.90.0000/8205.40.0000 Mr. William Santiago GeoLogistics 1121 North Wood Dale Wood Dale, IL 60191 RE: The tariff classification of a tool kit from Taiwan. Dear Mr. Santiago: In your letter, dated June 24, 2005, on behalf of your client, Hobbico Inc., Champaign, IL, you requested a tariff classification ruling. We are returning the sample as you have requested. The merchandise is a DuraTrax® brand 15 piece tool kit, comprised of 6 screwdrivers, 8 hex drivers, and 1 body reamer, packed in a fitted polyester/vinyl pouch. Although the tool kit is comprised of 15 tools, the fitted polyester/vinyl pouch contains 16 slots to accommodate tools. In your telephone conversation you have indicated that this tool kit will be sold with one empty slot. The applicable subheading for the tool set will be 8205.90.0000, Harmonized Tariff Schedules (HTS), which provides for handtools (including glass cutters) not elsewhere specified or included; blow torches and similar self-contained torches; vises, clamps and the like, other than accessories for and parts of machine tools; anvils; portable forges; hand- or pedal-operated grinding wheels with frameworks; base metal parts thereof: sets of articles of two or more of the foregoing subheadings. The set will be dutiable at the rate of duty applicable to that article in the set subject to the highest rate of duty. Since the rate of the screwdrivers and hex drivers (6.2 percent) is the highest, it will apply to the whole set. The complete tariff classification for the set will be 8205.90.0000/8205.40.0000. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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