The tariff classification of a 24 Piece All Purpose Home Tool Set from Taiwan

N304663 June 27, 2019 CLA-2-82:OT:RR:NC:N1:118 CATEGORY: Classification TARIFF NO.: 8206.00.0000 / 8204.12.0000 Mr. Mark S. Davies Lowe's/LG Sourcing 1000 Lowe's Blvd Mail Code NB4TA Mooresville NC 28117 RE: The tariff classification of a 24 Piece All Purpose Home Tool Set from Taiwan Dear Mr. Davies: In your letter dated June 5, 2019, you requested a tariff classification ruling. The merchandise under consideration is identified as a 24 Piece All Purpose Home Tool Set. It includes the following items: 6” long-nose pliers 6” adjustable wrench Screwdriver with double-ended bits stored in the handle Utility knife with a retractable blade Ten replacement knife blades stored in a plastic dispenser 13 oz hammer Six precision screwdrivers 16’ tape measure Two offset screwdrivers You have indicated that the set will be imported packaged for retail sale. The applicable subheading for the 24 Piece All Purpose Home Tool Set will be 8206.00.0000 Harmonized Tariff Schedules (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 6” adjustable wrench, classifiable in subheading 8204.12.0000 HTSUS, which provides for Hand-operated spanners and wrenches (including torque meter wrenches but not including tap wrenches); socket wrenches, with or without handles, drives or extensions; base metal parts thereof: Hand-operated spanners and wrenches, and parts thereof: Adjustable, and parts thereof. The rate of duty will be 9 percent ad valorem. The complete tariff classification for the set will be 8206.00.0000 / 8204.12.0000, HTSUS. 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 the 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 Anthony E. Grossi at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division