The tariff classification of a tool set from Taiwan.

N241156 May 17, 2013 CLA-2-82:OT:RR:NC:1:118 CATEGORY: Classification TARIFF NO.: 8206.00.0000 / 4202.99.9000 Mr. Franco Grutti CSI International Weiss-Rohlig USA, Inc. 46 Arlington Street Chelsea, MA 02150 RE: The tariff classification of a tool set from Taiwan. Dear Mr. Grutti: In your letter dated April 18, 2013, on behalf of Todson Inc., you requested a tariff classification ruling. The sample you have submitted is being returned as requested. The submitted sample, item number TPS-01, is referred to as a Topeak PrepStation. It consists of the following tools that are used in the repair and maintenance of bicycles: DuoHex Tool, 6 mm DuoHex Tool, 8 mm DuoHex Tool, 10 mm T-Handle DuoHex Wrench Set, 2/2.5/3/4/5/6 mm 8/10 mm Double Open End Spanner All Speeds Chain Tool Chain Hook & Wear Indicator Combo-Torq Wrench & Bit Set Quad Driver Shuttle Lever set Torx Wrench Set T25 Duo Torx Wrench Adjustable Spanner Cable & Housing Cutter Chainring Nut Wrench DuoSpoke Wrench 13G/4.3 mm DuoSpoke Wrench 14G/15G DuoSpoke Wrench M7/M9 Needle Nose Pliers PowerLink Pliers Side Cutting Pliers Bottom Bracket Tool Cartridge Bottom Bracket Tool Cassette Lockring Wrench Chain Whip / Sprocket Remover Hydraulic Caliper Press Pedal Wrench 15 mm Rotor Tru Universal Crank Puller Half Round Rasp Rubber Mallet Sprocket Clean Brush Threadless Nut Setter Threadless Saw Guide The tools are imported packaged for retail sale in a portable tool case that is constructed of molded plastic. It has six compartments that are stacked on top of each other. The bottom five compartments are internally fitted to contain each tool. The interior of the top compartment is divided into fourteen smaller, generic compartments that can contain screws, nails, or other miscellaneous articles. The bottom compartment is large enough to contain spare parts and accessories. The case has a telescoping handle and two wheels. It is designed to provide storage, protection, portability, and organization for the tools and a considerable amount of related articles. You have suggested that the Topeak PrepStation is classifiable in Chapter 94, heading 9403 of the Harmonized Tariff Schedule of the United States (HTSUS), using the principles of the General Rules of Interpretation, specifically GRI 3. An examination of the PrepStation and illustrative literature found on the Topeak website indicates a mobile plastic molded tool case containing a set of professional shop quality bike tools. The tools are recessed in housings within the case according to their shape and size. This item is unlike roller cabinets with tool chests stacked on top or roller tool chests with stacked drawers or supply storage cabinets, all of which are substantial articles of furniture used to equip plants, factories and workshops. As the PrepStation is not of the class or kind of good to fall within the meaning of furniture, this item is not classified in Chapter 94, HTSUS. Pursuant to GRI 1, the applicable subheading for the Topeak PrepStation, item number TPS-01, will be 8206.00.0000, HTSUS, which provides for tools of two or more of headings 8202 to 8205, put up in sets for retail sale. Heading 8206 requires that duty be applied to that article in the set subject to the highest rate of duty. The article in this set subject to the highest rate of duty is the portable tool case, classifiable in subheading 4202.99.9000, which provides, in part, for other cases and containers, other, other, other. The duty rate will be 20% ad valorem. The complete tariff classification of the set will be 8206.00.0000 / 4202.99.9000, HTSUS. 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