The tariff classification of a 12 Piece Industrial Punch and Chisel Set from China.

N238587 March 11, 2013 CLA-2-82:OT:RR:NC:1:118 CATEGORY: Classification TARIFF NO.: 8205.59.5510 Mr. Chris Hwee Central Purchasing, LLC DBA Harbor Freight Tools 26541 Agoura Road Calabasas, CA 91302 RE: The tariff classification of a 12 Piece Industrial Punch and Chisel Set from China. Dear Mr. Hwee: In your undated letter, you requested a tariff classification ruling. The submitted sample, SKU# 04885, is described as a 12 Piece Industrial Punch and Chisel Set. You have stated that the set is sold and marketed as a hand tool set. The sample is packaged for retail sale with the following carbon steel tools: 6 cold chisels – sizes: 1” x 10”, 7/8” x 10”, ¾” x 8”, 13/16” x 8”, 5/8” x 7”, ½” x 6 ¾ 3 taper punches – sizes: 3/8” x 9 ½”, ¼” x 9 ¾”, 3/16” x 6” 2 center punches – sizes 7 7/8” and 5 ¾” long 1 pin punch – size 5/16” x 8” The chisels can be used on various materials, including wood, metal and stone. The pin punch and taper punches are primarily used for driving in nails. The center punches are used to indent a work surface to mark a spot for later drilling. Each tool fits into a pouch in an accompanying rolled tool bag. Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation (GRIs) taken in order. GRI 1 provides that classification is determined first in accordance with the terms of the headings and any relative section and chapter notes. If GRI 1 fails to classify the goods and if the heading and legal notes do not otherwise require, the remaining GRIs are applied, taken in order. The 12 Piece Industrial Punch and Chisel Set 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 good 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 3(a), are to be classified as if they consisted of the component which gives them their essential character.  The factor or factors which determine essential character varies with the goods under consideration. Explanatory Note Rule 3(b)(VIII) lists factors such as the nature of the material or component, their bulk, quantity, weight or value and the role of a constituent material in relation to the use of the good. In this case, the chisels predominate in number and weight. Thus, it is the opinion of this office that the essential character of this set is imparted by the chisels. The applicable subheading for the 12 Piece Industrial Punch and Chisel Set, SKU# 04885, will be 8205.59.5510, 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: other handtools (including glass cutters) and parts thereof: other: other: of iron or steel: other: edged handtools: other. The rate of duty will be 5.3% 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 Anthony Grossi at (646) 733-3021. Sincerely, Thomas J. Russo Director National Commodity Specialist Division