The tariff classification of a JEEP Wrangler Torx Tool Kit from an unknown country

N251209 April 3, 2014 CLA-2-84:OT:RR:NC:1:104 CATEGORY: Classification TARIFF NO.: 8466.10.0175 Ms. Rachelle M. Smith Vista Global Logistics 115 North Main 2nd Floor Algonquin, IL 60102 RE: The tariff classification of a JEEP Wrangler Torx Tool Kit from an unknown country Dear Ms. Smith: In your letter dated March 9, 2014, on behalf of your client, Component Supply, you requested a tariff classification ruling. The 2015 JEEP Wrangler Torx Tool Kit, Part number 82214166, is designed for use in removing or reattaching the Soft or Hard Top, driver and passenger doors of the 2015 Jeep Wrangler vehicle. The tool kit consists of the following six (6) pieces: 1) 1pc. Metal bi-directional “drop in” Ratchet, 2) 1 pc. SS T30 torx bit, 3) 1 pc. S2 T40 torx bit, 4) 1 pc. T50 torx bit, 5) 1 pc. Tool Bag, and 6) 1pc. Paper card printed with instructions on how to remove “JEEP” Soft Top, Hard Top and Doors using the tool kit. The tool bag is made of 600D, danier polyester. The registered trademark name “JEEP” is embroidered in white thread on the front of the tool bag. When the tool bag is closed it measures 5 ¾ inches in length and 3 ¼ inches in width. When it is opened it measures 13 ½ inches in length. The tool bag is held closed by two elastic straps which are stitched horizontally inside the tool bag. One elastic strap is near the top inside tool bag and stitched in a way to create three individual closed bottom pockets and one open pocket. The bottom elastic strap is stitched in a manner to create an open pocket. The top elastic strap holds each torx bit and the head of the ratchet. The bottom elastic strap holds the bottom portion of the ratchet handle in place. There is a small pocket on the outer back side of the tool bag which holds the rigid paper card which provides the instructions on how to use the tool kit. Each Jeep Wrangler tool kit will be individually packed in a zip lock plastic bag which measures 7 ½ inches in length x 4 ¾ inches in width and ¼ inch from the top of the plastic bag is the zip lock mechanism. A white printed label, indelible and permanently printed with the country of origin will be affixed in a conspicuous location on the outside of each plastic zip lock bag. Each individual unit of the tool kits will be packed in a shipping carton and the shipping cartons will be marked with the country of origin in a conspicuous place that will be legible, indelible and permanent in nature. After importation, a tool kit will be placed in the glove compartment of each 2015 Jeep Wrangler vehicle for sale in the United States. The tool kit is designed to be used only for the purpose of removing or reinstalling the soft top, hard top and driver/passenger doors on the 2015 Jeep Wrangler vehicle. 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 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 kit 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 (i.e., removing or reinstalling Soft Top, Hard Top and driver/passenger doors). 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. It is the opinion of this office that the essential character of this set is imparted by the metal bi-directional “drop in” ratchet. In your letter you propose classifying the kit in subheading 8708.99.8180, Harmonized Tariff Schedule of the United States (HTSUS), HTSUS, which provides for “Parts and accessories of the motor vehicles of headings 8701 to 8705: Other parts and accessories: Other: Other: Other: Other: Other: Other”. However, the Torx Tool Kit is not necessary for a vehicle to operate and is thus not considered to be a vehicle part. In view of this fact, classification under heading 8708, HTSUS, would not be appropriate. The applicable subheading for the 2015 Jeep Wrangler Torx Tool Kit, Part number 82214166, 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 [email protected]. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division