The tariff classification of a 32 piece screwdriver set from China.

N233066 October 2, 2012 CLA-2-82:OT:RR:NC:1:118 CATEGORY: Classification TARIFF NO.: 8205.40.0000 Mr. William V. Netramai Central Purchasing LLC DBA Harbor Freight Tools 26541 Agoura Road Calabasas, CA 91302 RE: The tariff classification of a 32 piece screwdriver set from China. Dear Mr. Netramai: In your letter dated September 6, 2012, you requested a tariff classification ruling. You have identified the merchandise as item number 90764, a 32 piece screwdriver set. You have stated that the set will be imported packaged for retail sale in a portable case with individual slots for each piece. The set will include the following: Four slotted screwdrivers Three Phillips screwdrivers Seven precision screwdrivers Fourteen screwdriver bits: four slotted, six Phillips and four hex Bit driver handle with telescoping magnetic ¼” hex shank T-handle bit driver with magnetic ¼” hex shank 9 7/8” flexible bit driver extension with ¼” hex shank 100-250 VAC circuit tester with pocket clip. The applicable subheading for the 32 piece screwdriver set, item number 90764, will be 8205.40.0000, Harmonized Tariff Schedule of the United States (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 will be 6.2% ad valorem. In your request you suggested that the set should be classified under General Rule of Interpretation (GRI) 3 (a), HTSUS. Item number 90764 consists of at least two different articles that are, prima facie, classifiable in different subheadings. It consists of articles put up together to carry out a specific activity. Finally, the articles are put up in a manner suitable for sale directly to users without repacking.  Therefore, the item in question is within the term "goods put up in sets for retail sale."  GRI 3(b) states in part that goods put up in sets for retail sale, which cannot be classified by reference to GRI 3(a), are to be classified as if they consisted of the component which gives them their essential character. The essential character of this set is imparted by the screwdrivers. 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 Anthony Grossi at (646) 733-3021. Sincerely, Thomas J. Russo Director National Commodity Specialist Division