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The tariff classification of a tool kit from India.
Issued October 14, 2009 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN0 N076483 (October 14, 2009)
Tariff classification
HTS codes: 8206.00.0000, 8205.40.0000
Product description
You describe the instant merchandise as a Tool Kit, style #2289. The kit includes a scissors (valued over $1.75/dozen), two screwdrivers, a measuring tape and a hammer with a head weighing not over 1.5 kg. You have stated that the tools will be imported with a woven cotton poplin mat that has a leather strap, closure, handle and fitted pockets for the tools. The mat will be sold rolled up with the various tools inside.
CBP rationale
The applicable subheading for the tool kit will be 8206.00.0000, Harmonized Tariff Schedule (HTSUS), which provides for tools of two or more of headings 8202 to 8205, put up in sets for retail sale.
Full text
N076483 October 14, 2009 CLA-2-82:OT:RR:NC:1:118 CATEGORY: Classification TARIFF NO.: 8206.00.0000 / 8205.40.0000 Ms. Kathleen Root Barthco Trade Services Barthco, div of OHL 5101 S. Broad Street Philadelphia, PA 19112 RE: The tariff classification of a tool kit from India. Dear Ms. Root: In your letter dated September 2, 2009, on behalf of Urban Outfitters Inc., you requested a tariff classification ruling. You describe the instant merchandise as a Tool Kit, style #2289. The kit includes a scissors (valued over $1.75/dozen), two screwdrivers, a measuring tape and a hammer with a head weighing not over 1.5 kg. You have stated that the tools will be imported with a woven cotton poplin mat that has a leather strap, closure, handle and fitted pockets for the tools. The mat will be sold rolled up with the various tools inside. The applicable subheading for the tool kit will be 8206.00.0000, Harmonized Tariff Schedule (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 articles in this set subject to the highest rate of duty are the screwdrivers, classifiable in subheading 8205.40.0000, HTSUS, which provides for handtools (including glass cutters) not elsewhere specified or included; blow torches and similar self-contained torches; vises, clamps and the like, other than accessories for and parts of machine tools; anvils; portable forges; hand- or pedal-operated grinding wheels with frameworks; base metal parts thereof: screwdrivers, and parts thereof. The rate of duty for the entire kit will be 6.2% ad valorem. The complete tariff classification for the tool kit will be 8206.00.0000 / 8205.40.0000, HTSUS. 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
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