The tariff classification of a 14 Piece Tool Set from Taiwan

N244835 August 27, 2013 CLA-2-84:OT:RR:NC:1:104 CATEGORY: Classification TARIFF NO.: 8466.10.0175 Ms. Amanda Feng Test Rite Int’l Co. Ltd. 6F., No. 23, Hsin Hu 3rd Road Hei Hu 114, Taipei Taiwan RE: The tariff classification of a 14 Piece Tool Set from Taiwan Dear Ms. Feng: In your letter dated July 5, 2013 on behalf of Test Rite Products Corp., you requested a tariff classification ruling. Item #UC1111TD is a 14 piece 13mm Pass Through Hex Spline Socket Set. The contents of the set include: 9 – Sockets 5mm (13/64”), 5.5mm (7/32”), 7mm (9/32”), 8mm (5/16mm), 9mm (11/32”), 10mm (3/8”), 11mm (7/16”), 12mm (15/32”), 13mm (1/2”) 1 – 13mm Pass Through Ratchet Handle 1 – 13mm x 1/4" Dr. Quick Release Ratchet Adapter 1 – 13mm Pass Through Hex Extension Adapter 1 – Pass Through Bit Adapter 1 – 30mm (L) Double End Screwdriver Bits Slotted: 1/4" x Phillips: #2 1 – Blow Mold Tray The items are imported packaged for retail sale in a blow mold fitted tray. Nothing will be added to the set subsequent to importation. General Rule of Interpretation (GRI) 1, Harmonized Tariff Schedule of the United States (HTSUS), states in part that for legal purposes, classification shall be determined according to the terms of the headings, any relative section or chapter notes and, unless otherwise required, according to the remaining GRI’s taken in order. Goods that are, prima facie, classifiable under two or more headings, are classifiable in accordance with GRI 3. The instant tool kit 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., tightening/fastening). 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.” GRI 3(a) states that the heading which provides the most specific description shall be preferred to headings providing a more general description. However, when two or more headings refer to part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific in relation to the goods, even if one of them gives a more complete or precise description of the good. The headings at issue only refer to part of the items in the set put up for retail sale. As such, they are regarded as equally specific and classification of the set is to be determined by GRI 3(b) or GRI 3(c) taken in the appropriate order in which they are set out in GRI 3. 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. Inasmuch as no essential character can be determined, GRI 3(b) does not apply. GRI 3(c) states that, if neither GRI 3(a) nor GRI 3(b) applies, merchandise shall be classified in the heading which occurs last in numerical among those equally meriting consideration. In this instance, the ratchet handle is classified in the heading which occurs last in numerical among those equally meriting consideration. In accordance with GRI 3(c), the applicable subheading for Item #UC1111TD/14 piece 13mm Pass Through Hex Spline Socket Set will be 8466.10.0175, HTSUS, which provides for “Parts and accessories suitable for use solely or principally with the machines of headings 8456 to 8465, including work or tool holders, self-opening dieheads, dividing heads and other special attachments for machine tools; tool holders for any type of tool for working in the hand: Tool holders and self-opening dieheads: Other”. The rate of duty will be 3.9 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, Myles B. Harmon Acting Director National Commodity Specialist Division