N024428 N0 Ruling Active

The tariff classification of a tool kit from China.

Issued March 14, 2008 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8204.20.0000

Headings: 8204

Product description

You have described item number SM-9357 as a portable tool set consisting of the following items: 4 Allen wrenches 9 sockets 10 screwdriver bits 1 adapter (for the screwdriver bits) 1 driver (for sockets and bits). The items will be imported inside a fitted poly pvc zippered case. In its closed position, the case measures 6¾” x 6” x 1 ½” and has a carrying handle on the spine.

CBP rationale

The applicable subheading for the portable tool set will be 8204.20.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for hand-operated spanners and wrenches (including torque meter wrenches but not including tap wrenches); socket wrenches, with or without handles, drives and extensions; base metal parts thereof: socket wrenches, with or without handles, drives and extensions, and parts thereof.

Full text

N024428 March 14, 2008 CLA-2-82:OT:RR:E:NC:N1:118 CATEGORY: Classification TARIFF NO.: 8204.20.0000 Ms. Lisa Morales Import Logistics Bullet Line, LLC 1959 NW 15th Ave. Miami, FL 33169 RE: The tariff classification of a tool kit from China. Dear Ms. Morales: In your letter dated March 7, 2008, you requested a tariff classification ruling. You have described item number SM-9357 as a portable tool set consisting of the following items: 4 Allen wrenches 9 sockets 10 screwdriver bits 1 adapter (for the screwdriver bits) 1 driver (for sockets and bits). The items will be imported inside a fitted poly pvc zippered case. In its closed position, the case measures 6¾” x 6” x 1 ½” and has a carrying handle on the spine. The applicable subheading for the portable tool set will be 8204.20.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for hand-operated spanners and wrenches (including torque meter wrenches but not including tap wrenches); socket wrenches, with or without handles, drives and 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. 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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