The tariff classification of a 110 home repair tool set from Taiwan.

N218372 June 5, 2012 CLA-2-82:OT:RR:NC:1:118 CATEGORY: Classification TARIFF NO.: 8206.00.0000 / 8204.20.0000 Ms. Jamie Kuo Test Rite International Co., Ltd. 6F., No. 23 Hsin Hu 3rd Road Hei Hu 114, Taipei Taiwan RE: The tariff classification of a 110 home repair tool set from Taiwan. Dear Ms. Kuo: In your letter dated May 9, 2012, you requested a tariff classification ruling. You have identified the merchandise as item # UA50054A, a 110 piece home repair tool set. You have stated that the set will be imported packaged for retail sale in a plastic blow mold case and will include the following items: 3/8” drive ratchet handle 3/8” drive plastic disc 3/8” drive (F) x ¼” (M) adapter 3/8” drive x 3” extension bar Screwdriver bit holder Twenty-six – ¼” drive sockets: SAE - 5/32”, 3/16”, 7/32”, ¼”, 9/32”, 5/16”, 11/32”, ?”, 13/32”, 7/16”, 15/32”, ½”, 17/32”; Metric - 4 mm, 4.5 mm, 5 mm, 5.5 mm, 6 mm, 6.5 mm, 7 mm, 8 mm, 9 mm, 10 mm, 11 mm, 12 mm, 13 mm Four 3/8” drive sockets: SAE - 9/16”, 5/8”; Metric - 14 mm, 16 mm Three ¼” drive sockets (8 pt): ¼”, 5/16, 3/8” 6” long nose pliers 6” adjustable wrench Thirty-three 1” (L) screwdriver bits: Phillips - #0, #1, #2 (four pieces), #3; Slotted - 5/32” (three pieces), 3/16”, ¼”, 9/32”; Star - T10, T15, T20, T25, T27, T30, T40; Pozi - #1, #2, #3; Square - S1, S2 (two pieces), S3; Hex – 3/32”, 1/8”, 5/32”, 3/16”, 7/32”, ¼” Twenty-two hex key wrenches: SAE 0.05”, 1/16”, 5/64”, 3/32”, 7/64, 1/8”, 9/64”, 5/32”, 3/16”, 7/32”, ¼”; Metric - 1.27 mm, 1.5 mm, 2 mm, 2.5 mm, 3 mm, 3.5 mm, 4 mm, 4.5 mm, 5 mm, 5.5 mm, 6 mm Fiver spanners: ¼”, 5/16, 3/8”, 7/16”, ½” 7 oz claw hammer Six precision screwdrivers: Slotted – 1.4 mm, 2 mm, 2.4 mm, 3mm; Phillips - #0, #1, Measuring tape Fastener assortment: six plastic anchors, five push pins, thirty-eight nails, six screws The applicable subheading for the 110 piece home repair tool set, item # UA50054A, will be 8206.00.0000, Harmonized Tariff Schedules (HTSUS), which provides for tools of two or more of the headings of 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 sockets, classifiable in subheading 8204.20.0000, HTSUS, which provides for socket wrenches, with or without handles, drives and extensions, and parts thereof. The duty rate will be 9% ad valorem. The complete tariff classification of the set will be 8206.00.0000 / 8204.20.0000. 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 Kathy Campanelli at (646) 733-3021. Sincerely, Thomas J. Russo Director National Commodity Specialist Division