RE: The tariff classification of a tool set from China

U.S. Department of Homeland Security U.S. Customs and Border Protection National Commodity Specialist Division One World Trade Center, Suite 51.201 New York, NY 10007 U.S. Customs and Border Protection N364684 September 3, 2026 CLA-2-84:OT:RR:NC:N1:164 CATEGORY: Classification TARIFF NO.: 8466.10.0175 Fay Jin GreatStar Industrial USA, LLC 9836 Northcross Center Court, Suite A Huntersville, NC 28078 RE: The tariff classification of a tool set from China Dear Fay Jin: In your letter dated August 28, 2026, you requested a tariff classification ruling. Product information and a sample was submitted with your request. The item under consideration is a tool set for home repairs which require precision (Item No. GS0841). Examination of the submitted sample shows a cuboid shaped plastic case with a sliding cover and several custom compartments to accommodate various tools. The case with included tools will be imported in a blister pack, ready for retail sale. The outside of the case measures 7.28 inches in length, 2.17 inches in width, and 2.17 inches in height. The full set weighs .981 pounds. In addition to the case, the set consists of the following items: 1 - Aluminum Bit Driver 1 - Steel Flex Extension Bar 1 - Steel Adapter 18 - Double-ended Steel Bits 32 - Single-ended Steel Bits 1 - Small Steel Pry Bar 1 - Small Steel Tweezers You propose that the tool set is a set for retail sale under the meaning of General Rule of Interpretation (GRI) 3(b). Therefore, it should be classified according to the component that imparts the essential character. In that matter, you assert that the aluminum bit driver delivers the defining functional identity, and thus the essential character, because the other components cannot be used as intended without it. As such, you recommend that the entire set be classified by the aluminum bit driver, which is provided for as a “tool holder” in subheading 8466.10.0175, Harmonized Tariff Schedule of the United States (HTSUS). We agree.
The applicable subheading for the tool set (Item No. GS0841) 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 general rate of duty will be 3.9 percent ad valorem. The duties cited above are current as of this ruling’s issuance. 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 at https://hts.usitc.gov/. This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the classification stated above, the merchandise covered by this ruling may also need to be reported with either the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions covering exceptions to such tariffs. For further information to assist with the importation process, please refer to the frequently updated Cargo Systems Messaging Service (CSMS) messages at https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at https://www.cbp.gov/trade/programs-administration/trade-remedies. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (C.F.R.), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 C.F.R. 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Paul Taylor at [email protected]. Sincerely, (for) James P. Forkan Director National Commodity Specialist Division