The tariff classification of a 114-piece ratchet and bit set from China

NY R04375 August 11, 2006 CLA-2-84:RR:E:NC:1:104 R04375 CATEGORY: Classification TARIFF NO.: 8207.90.6000 Mr. Heidar Nuristani Central Purchasing, LLC. 3491 Mission Oaks Blvd. Camarillo, CA 93012 RE: The tariff classification of a 114-piece ratchet and bit set from China Dear Mr. Nuristani: In your letter dated July 11, 2006 you requested a tariff classification ruling. Item number 94766 is a 114-piece ratchet and bit set. The drill bits are made of High Speed Steel with a tolerance of 62 HRC. All of the items are imported packaged ready for retail sale in a rectangular black molded plastic snap-shut case with an integral handle. There will be no repacking subsequent to importation. The set consists of: 13 pcs. - Black Oxide Drill Bits 13 pcs. - Brad Point Drill Bits 5 pcs. - Masonry Drill Bits 55 pcs. - Insert Bits 13 pcs. - Screwdriver Bits 10 pcs. - Nut Drivers 1 pc. - Ratcheting Handle (used only with the screwdriver bits, nut drivers and countersink) 1 pc. - Magnetic Bit Holder 1 pc. - Countersink 2 pcs. - Screw Finders (plastic with black oxide steel teeth spring- wound inside) General Rule of Interpretation (GRI) 1, 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 goods. The instant tool kit consists of at least two different articles that are, prima facie, classifiable in different headings. It consists of articles put up together to carry out a specific activity (i.e., drilling/driving). Finally, the articles are put up in a manner suitable for sale directly to users without repacking. Therefore, the kit 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. Inasmuch as no essential character can be determined, GRI 3(b) does not apply. GRI 3(c) says 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. After reviewing your submission, this office is of the opinion that the items which merit equal consideration are the bits (drill, insert and screwdriver) and drivers. GRI 6 states in part that merchandise is to be classified at the subheading level according to the chapter notes and GRIs. The bits and drivers are classifiable in heading 8207. Applying GRI 3(b) at the subheading level, neither the bits (drill, insert and screwdriver) nor the nut drivers can be said to impart the essential character to the set. By application of GRI 3(c), Item number 94766/114-piece ratchet and bit set is classified in the subheading which occurs last in numerical order. The applicable subheading for Item number 94766/114-piece ratchet and bit set will be 8207.90.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for. The rate of duty will be 4.3 percent ad valorem. In accordance with GRI 5, the molded plastic case is classified under subheading 8207.90.6000, HTSUS, as it is (1) specially shaped or fitted to contain the above cited articles, (2) suitable for long-term use and (3) entered with the above cited articles. 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 646-733-3011. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division