The tariff classification of a tool set from China

N024833 April 14, 2008 CLA-2-84:OT:RR:NC:1:104 CATEGORY: Classification TARIFF NO.: 8466.10.0175 Ms. Joan Jerome Allied International 13207 Bradley Avenue Sylmar, CA 91342 RE: The tariff classification of a tool set from China Dear Ms. Jerome: In your letter dated March 13, 2008, you requested a tariff classification ruling. Item #39070 is a 94 Pc. Channellock Tool Set. All of the items are imported packaged ready for retail sale in a rectangular black molded plastic snap-shut case with an integral handle. The retail packaging is a cardboard sleeve picturing and describing the contents with a cutout on the top of the sleeve for the handle of the tool case. The instant tool kit consists of at least two different articles that are (1) prima facie, classifiable in different headings, (2) put up together to carry out a specific activity and (3) put up in a manner suitable for sale directly to users without repacking. Therefore, the kit in question is within the term "goods put up in sets for retail sale." The tool kit consists of: 1 pc. - 3/8” dr. Quick Release Ratchet (steel) 1 pc. - 3/8” dr. x 3” extension (steel) 1 pc. - 3/8” dr. x ¼” dr. reducing adaptor (steel) 11 pcs. - 3/8” dr. sockets (steel) 16 pcs. - ¼” dr. sockets (steel) 18 pcs. - Hex key with holders (steel/PE) 10 pcs. - Bit Nut Driver (steel) 1 pc. - Magnetic Bit Holder (steel/TPR + PP) 33 pcs. - 1” power bits with holders (steel/PE) 1 pc. - 2-1/4” dr. bit driver extension (metal) 1 pc. - Blow case (PE) The applicable subheading for Item #39070/94 Pc. Channellock Tool Set will be 8466.10.0175, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Parts and accessories suitable for use solely or principally with the machines of headings 8456 to 8465, including work or tool holders, self-opening dieheads, dividing heads and other special attachments for machine tools; tool holders for any type of tool for working in the hand: Tool holders and self-opening dieheads: Other. The rate of duty will be 3.9 percent ad valorem. In accordance with GRI 5, the molded plastic case is classified under subheading 8466.10.0175, HTSUS, as it is (1) specially shaped or fitted to contain the above cited articles, (2) suitable for long-term use and (3) entered with the above cited articles. 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 Patricia O’Donnell at 646-733-3011. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division