The tariff classification of tool sets from China.

N025381 April 23, 2008 CLA-2-84:OT:RR:NC:N1:104 CATEGORY: Classification TARIFF NO.: 8206.00.0000 / 4202.92.9026; 8467.21.0010 Ms. Winnie E. Tucker Sr. Import Specialist Classification Analyst L G Sourcing, Inc. 1000 Lowe’s Blvd Mail Code 4EIM Mooresville, NC 28117 RE: The tariff classification of tool sets from China. Dear Ms. Tucker: In your letter dated March 21, 2008, you requested a tariff classification ruling. The samples which you submitted are being returned. You refer to three tool sets as Set A, Set B and Set C. You state that each set will be packaged for retail sale in a rigid sided carrying bag with an outer surface of man-made textile material. The carrying bag is approximately 15” long, 9” wide and 8” tall and bears the tool company logo, Kobalt™. It also features an open rigid center that includes a clear plastic box that can be used to store miscellaneous items. The carry bag also has pockets of various sizes to hold many of the tools contained in the kit. In addition to the carrying bag and clear plastic box, Set A consists of the following items: One 13 oz. hammer with fiberglass hammer One quick open retractable knife with 3 blades One 4 in 1 screwdriver with dual end bits One 6 piece precision screwdriver One 8 ½” scissors One ¾” x 16ft tape measure One 8” extra wide opening adjustable wrench One 10” mini saw One 6” long nose pliers One 6” diagonal pliers One 6” slip joint pliers One 3.6 volt lithium ion driver 7 piece HSS drill bits 20 piece screwdriver bits Set B consists of all of the items listed above with the exception of the 3.6 volt lithium ion driver. This will be replaced by a 3.6 volt ni-cad battery driver. Both drivers can be used for drilling and driving. Each driver in Set A and Set B will contain its individual battery at time of importation. Set C will consist of all the items listed above with the exception of the drivers, the 7 piece HSS drill bits and the 20 piece screwdriver bits. There will be no additional items added to the sets after importation. The applicable subheading for Sets A and B will be 8467.21.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Tools for working in the hand, pneumatic, hydraulic or with self-contained electric or nonelectric motor, and parts thereof: With self-contained electric motor: Drills of all kinds… Rotary: Battery powered. The rate of duty will be 1.7 percent ad valorem. The applicable subheading for Set C will be 8206.00.0000, 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 article in this set subject to the highest rate of duty is the carrying bag, classifiable in subheading 4202.92.9026, HTSUS, which provides for other containers and cases: other: with outer surface of textile materials: of man-made fibers. The rate of duty will be 17.6% ad valorem. The complete classification of Set C will be 8206.00.0000 / 4206.92.9026. Consideration was given to classifying Set C in heading 4202, HTSUS, as you proposed. However, the carrying bag does not change the essential character of sets of tools of two or more headings of 8202 to 8205. The carrying bag falls within textile category 670. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov. 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