The tariff classification of a 39 Piece Driver Bits Set from China

N243385 July 19, 2013 CLA-2-84:OT:RR:NC:1:104 CATEGORY: Classification TARIFF NO.: 8207.90.6000 Ms. Jamie Kuo Test Rite Int’l Co., Ltd 6F, No. 23, Hsin Hu 3rd Road Nei Hu 114, Taipei Taiwan RE: The tariff classification of a 39 Piece Driver Bits Set from China Dear Ms. Kuo: In your letter dated June 24, 2013, on behalf of your client Test Rite Products Corp., you requested a tariff classification ruling. Item #TS0624C is a 39 Piece Driver Bits Set containing the following items: 1 – Bit Holder 7 – 2” (L) CR-V Bits Slotted: 5/32”, 3/16”, 1/4" Phillips: #0, #1, #3 31 – (L) CR-V Bits Slotted: 1/8”, 5/32”, 3/16” x 2, 1/4" x 2 Phillips: #0, #1 x 2, #2 x 2, #3 Star: T10, T15, T20, T25, T27, T30, T35, T40 Square: S0, S1, S2, S3 Hex: 1/8”, 5/32”, 3/16”, 1/4” PZ: #1, #2, #3 The items are imported together packaged for retail sale in a fitted plastic case. Nothing will be added to the set subsequent to importation. Merchandise is classifiable under the Harmonized Tariff Schedule of the United States (HTSUS) in accordance with the General Rule of Interpretation (GRIs). GRI 1, HTSUS, states in part that for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes. Goods that are, prima facie, classifiable under two or more headings, are classifiable in accordance with GRI 3, HTSUS. GRI 3(a) states in part that when two or more headings each refer to part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific, even if one heading gives a more precise description of the good. The instant good 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 (tightening or loosening fasteners). 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. The screwdriver bits play the most important role in the use of the instant tool kit because they enable the tool to function as intended. Thus, it is the opinion of this office that the essential character of the set is imparted by the screwdriver bits. In accordance with GRI 3(b), the applicable subheading for the 39 Piece Driver Bits Set, Item #TS0624C, will be 8207.90.6000, HTSUS, which provides for Interchangeable tools for hand tools, whether or not power operated, or for machine-tools…Other interchangeable tools, and parts thereof: Other: Other: Not suitable for cutting metal, and parts thereof: For handtools, and parts thereof. The rate of duty will be 4.3 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