The tariff classification of a tool set from Taiwan.

N250620 March 24, 2014 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 tool set from Taiwan. Dear Ms. Feng: In your letter dated February 23 2014, you requested a tariff classification ruling on behalf of Test Rite Products Corporation. Item Number UJ84107A is a 107 Pc. 1/4", 3/8" & 1/2" DR. Socket Set. All of the items are imported packaged ready for retail sale in a rectangular blow molded plastic case with an integral handle. Nothing will be added to the set subsequent to importation. The 107 Pc. Tool Set consists of: 28-1/4" DR. SOCKET: (6PT) SAE: 5/32", 3/16", 7/32", 1/4", 9/32", 5/16", 11/32", 3/8", 13/32", 7/16", 15/32", 1/2", 17/32", 9/16" METRIC: 4, 4.5, 5, 5.5, 6, 6.5, 7, 8, 9, 10, 11, 12, 13, 14 MM 1-1/4" DR. BIT HANDLE 3-1/4" DR. SOCKET (8PT): 1/4", 5/16", 3/8" 10-3/8" DR. SOCKET (6PT): SAE: 1/2", 9/16", 5/8", 11/16", 3/4" METRIC: 15, 16, 17, 18, 19 MM 3-3/8" DR. DEEP SOCKET: SAE: 7/16", 1/2", 9/16" 1-3/8" DR. RATCHET HANDLE 1-3/8" DR. (F) X 1/4"(M) ADAPTER 1-3/8" DR. 5/8" SPARK PLUG SOCKET 1-3/8" DR. 3" EXTENSION BAR 1-1/2" DR. RATCHET HANDLE 6-1/2" DR. SOCKET: SAE: 3/16", 7/8”, 5/16" METRIC: 20, 21, 22 MM 22-HEX KEY WRENCH: SAE: 0.05”, 1/16", 5/64", 3/32", 7/64", 1/8", 9/64", 5/32", 3/16", 7/32", 1/4" METRIC: 1.27, 1.5, 2, 2.5, 3, 3.5, 4, 4.5, 5, 5.5, 6 MM 2- HEX KEY HOLDER /ORGANIZER 24-1” (L) BITS: PHILLIPS: #0, #1, #2(2), #3 SLOTTED: 1/8", 5/32", 3/16", 1/4", 9/32" STAR: T10, T15, T20, T25, T27, T30, T40 SQUARE: S1, S2 (2), S3 PZ: #1, #2, #3 2-BITS HOLDER / ORGANIZER 1-BLOW MOLD CASE 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. The factor or factors which determine essential character will vary with the goods. Explanatory Note Rule 3(b)(VIII) lists as factors 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 goods. Based on the role of the handles in relation to the use of the goods, it is the opinion of this office that the essential character of Item Number UJ84107A is imparted by the handles. The handles are the only components that are in constant use as the other items require affixing to the handles in order to operate properly. In accordance with GRI 3(b), the applicable subheading for Item Number UJ84107A, 107 Pc. 1/4", 3/8" & 1/2" DR. Socket Set will be 8466.10.0175, HTSUS, which provides for “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