The tariff classification of a set of tools from Japan

NY 886767 June 18, 1993 CLA-2-82:S:N:N3:119 886767 CATEGORY: Classification TARIFF NO.: 8213.00.9000 Mr. Rolf Leimgruber Mid-America Overseas, Inc. 795 Terrell Mill Road - Suite 204 College Park, GA 30349 RE: The tariff classification of a set of tools from Japan Dear Mr. Leimgruber: In your letter dated May 24, 1993, you requested a tariff classification ruling on behalf of the Monastery of the Holy Spirit, Conyers, GA. The article to be imported is a set of tools put up for retail in what appears to be, from the picture furnished, a blister package. The set consists of two pairs of bonsai shears, a pair of scissors, one pair of concave cutters and one pair of tweezers. For tariff purposes, we consider this article to be a set with no essential character and is therefore classifiable under the heading which occurs last in numerical order among those which equally merit consideration. See General Rules of Interpretation 3(c) of the Harmonized Tariff Schedule of the United States. The applicable subheading for the complete set of tools will be 8213.00.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for scissors, tailors' shears and similar shears... valued over $1.75 per dozen... other. The rate of duty will be 10 cents each plus 10 percent ad valorem. The specific rate (10 cents) applies to each tool in the set. 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