The tariff classification of a 6 piece Telescoping Speed Chuck Inspection Set from China

N034831 August 27, 2008 CLA-2-84:OT:RR:NC:1:104 CATEGORY: Classification TARIFF NO.: 8466.10.0175 Ms. Latrice A. Hogan Grainger International 100 Grainger Parkway Lake Forest, IL 60045 RE: The tariff classification of a 6 piece Telescoping Speed Chuck Inspection Set from China Dear Ms. Hogan: In your letter dated July 18, 2008 you requested a tariff classification ruling. Model #1VUB5 is a 6 piece Telescoping Speed Chuck Inspection Set which consists of a 26” telescoping wand/handle and an assortment of tools, i.e., a mirror, magnifying glass, an alligator clip, mini light and a magnet. The telescoping wand/handle is made of ABS plastic with a cushion grip and features a spring–loaded collar for effortless swapping of the tools contained in the set. The set comes in a vinyl zipper case with a foam insert where each tool fits snuggly in its place. No additional items can be accommodated in the set. The 6 piece Telescoping Speed Chuck Inspection Set is used to inspect or obtain a closer view of a variety of articles. This kit can be used by anyone such as hobbyists, technicians and people in the automotive industry. The entire set is complete and packaged for retail in its imported condition. With your request, you submitted a sample of Model #1VUB5, 6 piece Telescoping Speed Chuck Inspection Set. As per your request, the sample is being returned to your office. Goods are classified by application of GRI 1, that is, according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes. In the event that the goods cannot be classified solely on the basis of GRI 1 and if the headings and legal notes do not otherwise require, the remaining GRI’s 2 through 6 may be applied. Since no single heading covers the subject merchandise, therefore classification must be accomplished by other than GRI 1. Goods that are, prima facie, classifiable under two or more headings, are classifiable in accordance with GRI 3. GRI 3(a) states in part that when two or more headings each refer to part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific, even if one heading gives a more precise description of the goods. GRI 3(b) states, in relevant part, that goods put up in sets for retail sale shall be classified as if consisting of the material or component which gives them their essential character, insofar as this criterion is applicable. The subject merchandise consists of at least two different articles that are prima facie, classifiable in different headings. The kit consists of articles put up together to carry out a specific activity, i.e., inspection. Finally, the articles are 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.” GRI 3(b) states in part that goods put up in sets for retail sale, which cannot be classified by reference to 3(a), are to be classified as if they consisted of the component which gives them their essential character. The factor or factors which determine essential character will vary with the goods. However, the nature of a component and its relation to the use of the goods are often factors to be considered. In this case, the telescoping wand/handle is necessary for the use of all the tools. It is the only component in the kit that is continually in use. Thus, the essential character of the set is imparted by the telescoping wand/handle, based on the role of the telescoping wand/handle in relation to the use of the tools. Certain containers may be classified with the articles they are designed to hold, if the requirements of GRI 5(a) are met. In pertinent part, GRI 5(a) states that: Camera cases, musical instrument cases, gun cases, drawing instrument cases, necklace cases and similar containers, specially shaped or fitted to contain a specific article or set of articles, suitable for long- term use and entered with the articles for which they are intended, shall be classified with such articles when of a kind normally sold therewith. In this case, the vinyl zipper case with the foam insert is specially fitted to contain the specific set of articles. It does not accommodate additional items. The case is entered with the articles it contains and is intended for long term use. As such, the case meets the requirements of GRI 5(a) and is classified with its contents. The applicable subheading for the 6 piece Telescoping Speed Chuck Inspection 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% 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 Patricia O’Donnell at (646) 733-3011. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division