The tariff classification of a telescopic metal hand tools from China

N219411 June 28, 2012 CLA-2-85:OT:RR:NC:N1:109 CATEGORY: Classification TARIFF NO.: 8505.19.3000 Mr. Andrew Gerard Aries Global Logistics (AGL) Airport Industrial Park 145 Hook Creek Blvd. Bldg. A-3A Building A5 Valley Stream, NY 11581 RE: The tariff classification of a telescopic metal hand tools from China Dear Mr. Gerard In your letter dated May 24, 2012 you requested a tariff classification ruling on behalf of your client, Innovative Technology Electronics. The merchandise subject to this ruling is referred to as telescopic metal hand tools. They are imported as a set consisting of an alligator clip, a mirror, a metal magnet, and a magnetic pick-up tool. The magnetic pick-up tool has a built-in LED light. Each of the four items is located on the tip of an expandable/retractable wand. By expanding the wand, the user can reach into hard-to-get-to places to position or retrieve screws, nuts, bolts, and the like, while working on cars, electronics, and various types of appliances. The metal hand tools will be imported in a canvas roll-up pouch that was specifically designed with individual compartments in which to store each of the four tools. A sample of the telescopic metal hand tools have been furnished for classification purposes. The alligator clip tool has spring loaded jaws to grab and hold small objects. The mirror tool is a round mirror that has a swivel joint to provide views of areas from any angle. The two magnetic tools allow for lifting and carrying metal objects up to 2 pounds in weight and retrieving metal objects in areas where they are not visible. The magnetic tool with the built-in LED can provide light while retrieving things from dark or poorly lit areas. The telescopic metal hand tool set is made up of articles that are prima facie classifiable in different headings. As such, it is a composite good, which is put up in a set for retail sale. General Rule of Interpretation (GRI) 3(b) states that composite goods and goods put up in sets for retail sale are to be classified according to the material or component that gives them their essential character. The number of magnets within the set exceeds that of the other articles within the set. As such, it is the opinion of this office that the two magnetic tools impart the essential character of the set. The LED light that is built-in to one of the magnetic tools is subsidiary to the function of the magnet because that tool is used to attract and pick-up metal objects up to 2 pounds in weight and can do so without employing the LED light even when retrieving metal objects in areas where they are not visible. You also refer to that item in your letter as a “magnetic pick-up tool” not as an LED magnetic pick-up tool, which appears to imply that its primary function is that of a magnet. The applicable subheading for the telescopic metal hand tools will be 8505.19.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Permanent magnets and articles intended to become permanent magnets after magnetization: Other: Other.” The rate of duty will be 4.9 percent 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 Linda M. Hackett at (646) 733-3015. Sincerely, Thomas J. Russo Director National Commodity Specialist Division