The tariff classification of Mechanic’s Tool Sets from China

N293268 February 1, 2018 CLA-2-84:OT:RR:NC:N1:104 CATEGORY: Classification TARIFF NO.: 8466.10.0175 Mr. Jason K. Kinnebrew Apex Tool Group 100 Lufkin Rd Apex, NC 27539 RE: The tariff classification of Mechanic’s Tool Sets from China Dear Mr. Kinnebrew: In your letter dated January 8, 2018 you requested a tariff classification ruling. You are importing four different mechanic’s tool sets. Each set is packaged ready for retail sale in a fitted plastic carrying case. Item CTK128MP2N, is a 128 piece mechanic’s tool set that includes the following 3/8 inch drive tools: a 60-tooth quick-release ratchet drive, 2 extensions, a 3/8 inch to 1/4 inch adapter, 2 spark plug sockets, 24 twelve point sockets (SAE and metric), 14 SAE and metric long-pattern combination wrenches, a magnetic bit driver with 58 driver bits and 26 SAE and metric hex keys. Item CTK84CMP, is a 84 piece mechanic’s tool set that includes one 1/4 inch and one 3/8 inch 72-tooth quick release ratchet, one extension, a 3/8 inch to 1/4 inch adaptor, 26 six point sockets (SAE and metric), 16 twelve point sockets (SAE and metric), a magnetic bit driver with 18 bits (Philips, slotted, torx, and hex) and 18 hex keys. Item CTK70CMP is a 70 piece mechanic’s tool set that includes the following 3/8 inch drive tools: a 60-tooth quick-release ratchet drive, 1 extension, a 3/8 inch to 1/4 inch adapter and 14 twelve point sockets (SAE and metric). The set also contains the following 1/4 inch drive tools: a 60-tooth quick-release ratchet drive, a 3 inch extension, 18 six point sockets (SAE and metric). 12 SAE and metric long-pattern combination wrenches, a magnetic bit driver with 12 driver bits, and 8 SAE hex keys are also included. The last set is item number 80931 which is a 141 piece mechanic’s tool set that includes 1/4 inch, 3/8 inch, and 1/2 inch 45-tooth full polish chrome quick release ratchet drives, 3 extensions, 1 adaptor and 96 sockets (SAE and metric). In addition, there are 4 combination wrenches, a magnetic bit driver with 20 driver bits and 13 hex keys. 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. 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. You proposed in your ruling request that the classification of the mechanic’s tool sets are properly classified under heading 8466.10.0175, HTSUS. Each set consists of at least two dfferent articles that are, prima facie, classifiable in different headings. They consist of articles put together to carry out a specific function (i.e., tightening/fastening), and are put up in a manner suitable for sale directly to the users without repacking. Therefore, these tool sets are 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 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 for the imported mechanic’s tool sets, 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 order among those equally meriting consideration. In this instance, the ratchet drives are classified in the heading which occurs last in numerical order among those which equally merit consideration. The applicable subheading for the mechanic’s tool sets, i.e., item CTK128MP2N, item CTK84CMP, item CTK70CMP and item number 80931, 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 the machines; 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 https://hts.usitc.gov/current. 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, Steven A. Mack Director National Commodity Specialist Division