CBP Ruling N235852 — The tariff classification of multi-purpose tool from China.

Tariff classification

Headings: 9031

GRI rules applied: GRI 3(c)

Product description

The sample is about 6 by 1 by 1inch. The bubble level is about 1 by .3 inch. From the description in your letter: “Sample ‘Lighted Mini Tool Kit w/level’, item # 8801455, is a composite multi-purpose use tool which consists of a single plastic housing incorporating three distinctive and different functions. One end of the housing has a clip incorporated into it for securing to one’s pocket, which when the end cover is removed it opens to two stored and removable screwdriver bits. When the appropriate bit is chosen it is secured in place to a fitting designed into the other end and when fitted with the bit the housing functions as a screwdriver handle. “The same end also houses a recessed flashlight bulb which is activated by an off/on push button switch incorporated into the housing. The same side of the housing with the on/off switch also has a bubble level, (also known as a ‘spirit level’), incorporated into the housing. When the pocket clip cover is removed it provides a stable surface by the other side of the housing that specifically incorporates a flat surface design allowing for the bubble level to be laid on a surface for an accurate bubble level measurement reading.” Bubble levels and liquid levels are included in Heading 9031, in accordance with Harmonized System Explanatory Note (I)(A)(10) to that heading. The Lighted Mini Tool Kit is a composite good in which the bubble level equally merits consideration in providing the tool’s essential character in terms of HTSUS General Rule of Interpretation 3(c) compared to the components classified in any other heading that appears earlier in the HTSUS. Regarding Customs and Border Protection’s general criteria for “equally merits consideration” as it applies to Chapter 90, HTSUS, see, e.g., Headquarters Ruling Letter H007653 – EMS, dated August 24, 2007. We agree that

CBP rationale

the applicable subheading for the Lighted Mini Tool Kit will be 9031.80.8085, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "other" Measuring or checking instruments, appliances and machines, not specified or included elsewhere in HTS Chapter 90.

Full text

N235852 December 19, 2012 CLA-2-90:OT:RR:NC:N4:405 CATEGORY: Classification TARIFF NO.: 9031.80.8085 Gordon C. Anderson C.H. Robinson 14800 Charlson Road Suite 400 Eden Prairie, MN 55347-5048 RE: The tariff classification of multi-purpose tool from China. Dear Mr. Anderson: In your letter dated November 26, 2012, on behalf of Clegg Industries, Inc., you requested a tariff classification ruling. A sample was provided. The sample is about 6 by 1 by 1inch. The bubble level is about 1 by .3 inch. From the description in your letter: “Sample ‘Lighted Mini Tool Kit w/level’, item # 8801455, is a composite multi-purpose use tool which consists of a single plastic housing incorporating three distinctive and different functions. One end of the housing has a clip incorporated into it for securing to one’s pocket, which when the end cover is removed it opens to two stored and removable screwdriver bits. When the appropriate bit is chosen it is secured in place to a fitting designed into the other end and when fitted with the bit the housing functions as a screwdriver handle. “The same end also houses a recessed flashlight bulb which is activated by an off/on push button switch incorporated into the housing. The same side of the housing with the on/off switch also has a bubble level, (also known as a ‘spirit level’), incorporated into the housing. When the pocket clip cover is removed it provides a stable surface by the other side of the housing that specifically incorporates a flat surface design allowing for the bubble level to be laid on a surface for an accurate bubble level measurement reading.” Bubble levels and liquid levels are included in Heading 9031, in accordance with Harmonized System Explanatory Note (I)(A)(10) to that heading. The Lighted Mini Tool Kit is a composite good in which the bubble level equally merits consideration in providing the tool’s essential character in terms of HTSUS General Rule of Interpretation 3(c) compared to the components classified in any other heading that appears earlier in the HTSUS. Regarding Customs and Border Protection’s general criteria for “equally merits consideration” as it applies to Chapter 90, HTSUS, see, e.g., Headquarters Ruling Letter H007653 – EMS, dated August 24, 2007. We agree that the applicable subheading for the Lighted Mini Tool Kit will be 9031.80.8085, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "other" Measuring or checking instruments, appliances and machines, not specified or included elsewhere in HTS Chapter 90. The rate of duty will be 1.7%. 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 J. Sheridan at (646) 733-3012. Sincerely, Thomas J. Russo Director National Commodity Specialist Division

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