Base
8839591993-03-31New YorkClassification

The tariff classification of an auto tool kit from Hong Kong.

U.S. Customs and Border Protection · CROSS Database · 4 HTS codes referenced

Summary

The tariff classification of an auto tool kit from Hong Kong.

Ruling Text

NY 883959 March 31, 1993 CLA-2-82:S:N:N3:115 883959 CATEGORY: Classification TARIFF NO.: 8203.20.4000; 8205.40.0000; 8513.10.2000; 8544.41.0000 Mr. Khem Lall Macy Product Development Eleven Penn Plaza New York, N.Y. 10001 RE: The tariff classification of an auto tool kit from Hong Kong. Dear Mr. Lall: In your letter dated March 12, 1993, you requested a tariff classification ruling. The subject item, style #927, is an auto tool kit comprised of the following components and its value breakdown: a) P/U Case $0.90 b) Jumper Cable 3.55 c) Slip Joint Pliers .80 d) Flat Head Screwdriver .21 e) Philips Screwdriver .21 f) Flashlight .46 Total Value $6.13 This auto tool kit is not considered a set and its components will therefore be classified individually. Your submitted sample will be returned to you as requested. The applicable subheading for the jumper cable will be 8544.41.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other electric conductors, for a voltage not exceeding 80 V: fitted with connectors. The duty rate will be 5.3% ad valorem. The applicable subheading for the slip joint pliers will be 8203.20.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for slip joint pliers. The duty rate will be 12% ad valorem. The applicable subheading for the flat head and philips screwdrivers will be 8205.40.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for screwdrivers, and parts thereof. The duty rate will be 6.2% ad valorem. The applicable subheading for the flashlight will be 8513.10.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for flashlights. The duty rate will be 25% ad valorem. The P/U case is considered a specially shaped container for the jumper cable. In its imported condition, The case will contain five items. The value of the case will be prorated and duty assessed over all of the items. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport