The tariff classification of extension sets from China and Taiwan

N248800 January 14, 2014 CLA-2-84:OT:RR:NC:1:104 CATEGORY: Classification TARIFF NO.: 8466.10.0175 Mr. Solomon Sarang Central Purchasing LLC 26541 Agoura Rd. Calabasas, CA 91302 RE: The tariff classification of extension sets from China and Taiwan Dear Mr. Sarang: In your letter dated December 17, 2013, you requested a tariff classification ruling. Item Number 67066, the Wobble Impact Socket Extension Set, is a three piece extension set comprised of extensions manufactured from heat-treated chrome molybdenum steel in sizes 3”, 5” and 7” long. Item Number 67972, the 1/2” drive impact extension set, is a four piece extension set comprised of extensions manufactured form chrome vanadium in sizes of 1 3/4”, 2 1/2”, 4 1/4” and 9 1/4” long. These extensions fit between an electric or pneumatic impact wrench and the socket to extend the reach of the socket. Item Number 67975, a three piece extension set, includes extensions in sizes of 12”, 18” and 24” long. Item Number 67976, a four piece 3/8” drive quick-release extension bar set, includes extensions in sizes of 3”, 6”, 10” and 18” long. Item Number 67977, a four piece 1/2” drive quick-release extension bar set, includes extensions in sizes of 3”, 5”, 10” and 15” long. The extensions in Item Numbers 67975, 67976 and 67977 are made of chrome vanadium steel and fit between a hand operated, electric or pneumatic impact wrench and its socket to extend the reach of the socket. All the above described sets include only the extensions and are not sold with sockets or wrenches. The applicable subheading for the extension sets, Item Numbers 67066, 67972, 67975, 67976 and 67977 will be 8466.10.0175, Harmonized Tariff Schedule of the United States (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, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division