The tariff classification of a 144-piece tool set from China.

N066617 June 30, 2009 CLA-2-82:OT:RR:NC:N1:118 CATEGORY: Classification TARIFF NO.: 8206.00.0000 / 8211.93.0060 Ms. Toni Dembski-Brandl Sr. Counsel Target Corporation 1000 Nicollet Mall TPS-3155 Minneapolis, MN 55403 RE: The tariff classification of a 144-piece tool set from China. Dear Ms. Dembski-Brandl: In your letter dated June 24, 2009, you requested a tariff classification ruling. The merchandise is described as a 144-piece Durabuilt® Household Tool Kit, Target’s item number 085-05-1050. Included within the 144 pieces are the following items: 1 – 6” adjustable wrench 20 – CRV bits 1 – ratcheting bit driver 1 – 100 piece fasteners set (10 - plastic screw anchors, 10 – tapping screws, 10 – picture hooks, 10 - push pins, 55 - brass plated steel nails and 5 - screw hooks) 1 – 13 oz claw hammer 2 – screwdrivers 1 – 18 mm utility knife 1 – 12’ measuring tape 1 – 8” plastic level 8 – SAE hex keys 5 – SAE combination wrenches 1 – voltage tester 1 – 6” diagonal pliers 1 – 6” long nose pliers The applicable subheading for the 144-piece Durabuilt® Household Tool Kit will be 8206.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tools of two or more of headings 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 utility knife, classifiable in subheading 8211.93.0060, which provides for knives with cutting blades, serrated or not (including pruning knives), other than knives of heading 8208, and blades and other base metal parts thereof: other: knives having other than fixed blades: other (including parts). The duty rate will be 3¢ each + 5.4% ad valorem. The specific rate (3¢ each) applies to each piece in the set. The complete tariff classification of the set will be 8206.00.0000 / 8211.93.0060, HTSUS. Consideration was given to classifying each item separately. The rulings referenced within your request found that the items were not sets pursuant to General Rule of Interpretation (GRI) 3. However, this item meets the terms of heading 8206, HTSUS, and is being classified pursuant to GRI 1. 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