The tariff classification of a tool bag with tire irons from China

N111255 July 16, 2010 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.9026, 8205.59.5560 Philip Robinson FedEx Networks Transport and Brokerage, Inc. 2820 B Street N.W. 101 Auburn, WA 98001 RE: The tariff classification of a tool bag with tire irons from China Dear Mr. Robinson: In your letter dated June 14, 2010, you requested a tariff classification ruling on behalf of your client, Rocky Moutain ATV. Your sample will be returned to you. The sample was submitted without a style number. The item is a tool bag constructed with an outer surface of man-made textile material. It is imported with two tire irons. For tariff purposes, the bag and tools are not considered to be a set, and will be classified separately. The bag is designed to provide protection, portability, organization, and storage to a tire iron, a spare tire tube and other personal effects. The bag has a main compartment with a zipper closure. The front exterior has two vertical pockets that hold the tire irons. The bag attaches to the fender of an ATV by means of clips and straps. It measures approximately 6.25” (W) x 10” (H) x 1” (D). In your letter you, suggest classification under tariff number 8708.99.8180, Harmonized Tariff Schedule of the United States (HTSUS), which provides for " … accessories of … motor vehicles … : other … accessories: other: Other: other: other: other: other." However, Section XVII, Note 2(c) excludes articles of chapter 82 (tools) from being classified as a part or part and accessory of items within section XVII. The subject merchandise is a tool bag designed to hold, protect, and transport the tire irons, and tire tube. It is similar to those items enumerated in Heading 4202 and, thus, is more specifically provided for within this heading. The applicable subheading for the tool bag will be 4202.92.9026, HTSUS, which provides for other containers and cases, with outer surface of sheeting of plastics or of textile materials, other, other, with outer surface of textile materials, man-made textile materials, other. The duty rate will be 17.6% ad valorem. The applicable subheading for the tire irons will be 8205.59.5560, HTSUS, which provides for hand tools (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: other hand tools (including glass cutters) and parts thereof: other: other: of iron or steel: other: other (including parts). The rate of duty will be 5.3% 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 Vikki Lazaro at (646) 733-3041. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division