N024429 N0 Ruling Active

The tariff classification of a portable tool set from China.

Issued March 12, 2008 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8206.00.0000, 8204.20.0000

Headings: 8204, 8206

Product description

Item number SM-9358 is described as a portable tool set that contains the following items: 1 level 3 Allen wrenches 1 tape measure 2 miniature screwdrivers (one flat head and one Phillips) 4 sockets 10 screwdriver bits 1 adapter (for the screwdriver bits) 1 driver (for sockets and bits) The above referenced items will be imported inside a poly/pvc fitted zippered case measuring 7” x 4 ½” x 1 ¼”.

CBP rationale

The applicable subheading for the portable tool set will be 8206.00.0000, Harmonized Tariff Schedules (HTSUS), which provides for tools of two or more of the headings of 8202 to 8205, put up in sets for retail sale.

Full text

N024429 March 12, 2008 CLA-2-82:OT:RR:E:NC:N1:118 CATEGORY: Classification TARIFF NO.: 8206.00.0000 / 8204.20.0000 Ms. Lisa Morales Import Logistics Bullet Line, LLC 1959 NW 15th Ave. Miami, FL 33169 RE: The tariff classification of a portable tool set from China. Dear Ms. Morales: In your letter dated March 7, 2008, you requested a tariff classification ruling. Item number SM-9358 is described as a portable tool set that contains the following items: 1 level 3 Allen wrenches 1 tape measure 2 miniature screwdrivers (one flat head and one Phillips) 4 sockets 10 screwdriver bits 1 adapter (for the screwdriver bits) 1 driver (for sockets and bits) The above referenced items will be imported inside a poly/pvc fitted zippered case measuring 7” x 4 ½” x 1 ¼”. The applicable subheading for the portable tool set will be 8206.00.0000, Harmonized Tariff Schedules (HTSUS), which provides for tools of two or more of the headings of 8202 to 8205, put up in sets for retail sale. Heading 8206 requires that duty be applied to that article in the set subject to the highest rate of duty. The articles in this set subject to the highest rate of duty are the sockets, classifiable in subheading 8204.20.0000, HTSUS, which provides for socket wrenches, with or without handles, drives and extensions, and parts thereof. The duty rate 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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