N008486 N0 Ruling Active

The tariff classification of a mini tool set from China.

Issued March 22, 2007 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8205.51.3060

Headings: 8205

Product description

You have stated that the mini tool set, model number MIN12, is a collection of miniature steel tools with polypropylene handles and that each tool measures 7¼” in length. The set contains one cultivator, one trowel, two pairs of one-handed pruners and a small shovel. The items are packaged in a fitted plastic case.

CBP rationale

The applicable subheading for the mini tool set will be 8205.51.3060, Harmonized Tariff Schedule of the United States (HTSUS), 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: other handtools (including glass cutters) and parts thereof: household tools, and parts thereof: of iron or steel: other: other (including parts).

Full text

N008486 March 22, 2007 CLA-2-82:RR:E:NC:N1:118 CATEGORY: Classification TARIFF NO.: 8205.51.3060 Ms. Marsha Ann McCabe MidWest Gloves and Gear 835 Industrial Road P.O. Box 260 Chillicothe, MO 64601 RE: The tariff classification of a mini tool set from China. Dear Ms. McCabe: In your letter dated March 16, 2007, you requested a tariff classification ruling. You have stated that the mini tool set, model number MIN12, is a collection of miniature steel tools with polypropylene handles and that each tool measures 7¼” in length. The set contains one cultivator, one trowel, two pairs of one-handed pruners and a small shovel. The items are packaged in a fitted plastic case. The applicable subheading for the mini tool set will be 8205.51.3060, Harmonized Tariff Schedule of the United States (HTSUS), 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: other handtools (including glass cutters) and parts thereof: household tools, and parts thereof: of iron or steel: other: other (including parts). The rate of duty will be 3.7% ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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

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