The tariff classification of a 48 Piece Tool Set from China

N237500 February 15, 2013 CLA-2-84:OT:RR:NC:1:104 CATEGORY: Classification TARIFF NO.: 8467.21.0010 Ms. Jamie Kuo Test Rite Int’l Co. Ltd. 6F., No. 23, Hsin Hu 3rd Road Hei Hu 114, Taipei Taiwan RE: The tariff classification of a 48 Piece Tool Set from China Dear Ms. Kuo: In your letter dated January 17, 2013, on behalf of your client Test Rite Products Corp., you requested a tariff classification ruling. The imported item is a 48 piece Tool Set which contains the following items: 1 – 3.6V Cordless Screwdriver (with a charger) 20 – Bits 4 – Drill Bits Sizes: 1/16”, 5/64”, 3/32”, 1/8” 1 – 8oz Stubby Claw Hammer 1 – 6 inch Long Nose Nose Pliers 1 – 6 inch Adjustable Wrench 1 – 12ft Tape Measure 16 – Hex Key SAE Size: 1/16”, 5/64”, 3/32”, 1/8”, 5/32”, 3/16”, 7/32”, ¼” Metric Size: 1.5, 2, 2.5, 3, 4, 5, 5.5, 6mm 1 – 9 inch Torpedo Level 1 – Small Hardware Kit 1 – Tool Bag The items are imported packaged together for retail sale in a tool bag. Packaging also includes a hang tag for retail sale purposes. Nothing will be added to the set subsequent to importation. The instant tool kit set consists of at least two different articles that are, prima facie, classifiable in different headings. It consists of articles put up together to carry out a specific activity (i.e., driving/drilling). Finally the articles are put up in a manner suitable for sale directly to users without repacking. Therefore, the kit in question is within the term “goods put up in sets for retail sale”. General Rules of Interpretation (“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. It is the opinion of this office that the cordless power tool imparts the essential character of the tool set. The cordless power tool in question is classified in heading 8467, Harmonized Tariff Schedule of the United States (HTSUS), as a tool for working in the hand with a self-contained electric motor. It functions as both a drill and a driver to drill holes and drive screws as evidenced by the inclusion of both screwdriver and drill bits in the packaged set. Subheading 8467.21.00, HTSUS, is an eo nomine provision for drills. Eo nomine provisions include all forms of the named article, unless specifically excluded. In this instance, (1) there are no exclusions and (2) the subheading specifically provides for “all kinds” of drills. As the tool functions as both a driver and a drill, it meets the term “drills of all kinds”. The applicable subheading for the 48 Piece Tool Set as described above will be 8467.21.0010, HTSUS, which provides for Tools for working in the hand, pneumatic, hydraulic or with self-contained electric or nonelectric motor, and parts thereof: With self-contained electric motor: Drill of all kinds: Rotary: Battery powered. The rate of duty will be 1.7 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 Patricia O’Donnell at (646) 733-3011. Sincerely, Thomas J. Russo Director National Commodity Specialist Division