The tariff classification of a 5 piece tool set from China.

N254146 June 27, 2014 CLA-2-82:OT:RR:NC:1:118 CATEGORY: Classification TARIFF NO.: 8206.00.0000 / 4202.92.9026 Ms. Felicia Wang Test Rite International Co., Ltd. 6F., No. 23 Hsin Hu 3rd Road Taipei, Taiwan RE: The tariff classification of a 5 piece tool set from China. Dear Ms. Wang: In your letter dated May 24, 2014, you requested a tariff classification ruling on behalf of Test Rite Products Corp., Ontario, Canada. You have identified the submitted sample as item # UJ00005J, a 5 piece tool set. It consists of the following tools: Long nose pliers Slotted screwdriver Phillips screwdriver Retractable utility knife Bottle opener The tools are imported packaged for retail sale in a generic utility case. The case is constructed with an outer surface of man-made textile material. You stated in a correspondence with this office that the case will be used to transport its contents. It is also designed to provide protection, storage, and organization to its contents. The case has a textile-lined interior storage compartment that is not fitted or shaped for a particular article or set of articles. It has a top zipper closure and a grommet for hanging. It measures approximately 9.25” (W) x 4.5” (D) x 7.25” (H). The applicable subheading for the 5 piece tool set, item # UJ00005J, will be 8206.00.0000, Harmonized Tariff Schedule of the United States (HTSUS) which provides for tools of two or more of the headings of 8202 to 8205, put up in sets for retail sale. Heading 8206 requires that duty be applied to that article in the set subject to the highest rate of duty. The article in this set subject to the highest rate of duty is the generic utility case, classifiable in subheading 4202.92.9026, HTSUS, which provides for other containers and cases, with outer surface of man-made textile materials. The rate of duty will be 17.6% ad valorem. The complete classification of the set will be 8206.00.0000 / 4202.92.9026. 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 Anthony Grossi at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division