The tariff classification of a magnetic nut driver from Taiwan.

N039362 October 1, 2008 CLA-2-82:OT:RR:NC:N1:118 CATEGORY: Classification TARIFF NO.: 8204.20.0000 Mr. Richard J. Rose JP Morgan Chase Vastera Professional Services Inc. Suite 500 20700 Civic Center Drive Southfield, MI 48076 RE: The tariff classification of a magnetic nut driver from Taiwan. Dear Mr. Rose: In your letter dated September 22, 2008, on behalf of Black and Decker, you requested a tariff classification ruling. The sample which you submitted is being returned as requested. The item is described as a magnetic nut driver, part number DW2218. It is stated that the nut driver can only be used with a power operated hand tool. It is a one piece steel ¼” socket head tool that is 1-7/8” long. The drive end has a hexagonal shape. The item is blister packaged for retail sale. The applicable subheading for the magnetic nut driver 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/. You proposed classifying the magnetic nut driver in subheading 8207.90, HTSUS, which provides for other interchangeable tools for handtools, whether or not power-operated; or for machine-tools. As a basis for said classification, you cite GRI 3(a) or, alternatively, GRI 3(c). According to GRI 3(a), the good in question must be classified pursuant to the heading providing the most specific description. Moreover, Explanatory Note 3(a)(IV)(a) states, in part, that "a description by name is more descriptive than a description by class.” Under the rule of specificity, the good is to be classified in the provision with requirements that are more difficult to satisfy and that describe the good with the greatest degree of accuracy and certainty. The language of heading 8204, HTSUS, states, in part, “… socket wrenches, with or without handles, drives or extensions; …” From this language, it is clear that for tariff purposes a “socket” is considered to be a wrench. The term "wrench" is more descriptive of the good under consideration than the term "other interchangeable tool" because the former term is more restrictive and has terms that are more difficult to satisfy. Having determined under GRI 3(a) that heading 8204, HTSUS, provides for the magnetic nut driver, there is no need to resort to the less specific heading of 8207, HTSUS. 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