The tariff classification of a tool set from China and Taiwan.

NY A80964 March 16, 1996 CLA-2-82:RR:NC:GI:115 A80964 CATEGORY: Classification TARIFF NO.: 8206.00.0000/8204.11.0030 Mr. David Porter Fingerhut Corporation 4400 Baker Road Minnetonka, MN 55343 Attn: David Porter S-228 RE: The tariff classification of a tool set from China and Taiwan. Dear Mr. Porter: In your letter dated February 28, 1996, you requested a tariff classification ruling. The subject item is a tool set, product code PE527. The set comes in a 2 drawer steel box which is intended to be placed on a table or bench and includes the following 118 tools: 13 pc. screwdriver set, 14 pc. hacksaw with blades, 5 pc. pliers set, 14 pc. combination wrench set and 72 pc. socket set. All items are made in China except for the screwdriver set and the socket set which are made in Taiwan. Your set contains two or more tools subject to two or more of the headings of 8202 to 8205. These tools are therefore subject to classification in heading 8206.00.0000 of the Harmonized Tariff Schedules (HTS). This heading states that tools which are classifiable in two or more of the headings of 8202 to 8205, and are put up in sets for retail sale are dutiable at the rate applicable to that article in the set subject to the highest rate of duty. The wrench is the article in this set subject to the highest rate of duty. The applicable subheading for the tool set as derived from heading 8206.00.0000 HTS, will be 8204.11.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for hand-operated spanners and wrenches, and parts thereof: nonadjustable, and parts thereof... other. The duty rate will be 9% ad valorem. Consideration was given to classifying this product under subheading 7326.90.8585, HTS, as you have suggested. In your cited letter NY 899465, dated June 29, 1994, the tool box was more substantial than in the instant case. That tool box came in the form of a cabinet on wheels and was considered to be the essential character of the set. Thusly it was classified as furniture. Furthermore, your citation of the Explanatory Notes Section XV 73.26 would be appropriate if the tool box was to be imported empty. However, as the tool box will be imported together with tools, and the fact that the box does not represent the essential character of the set, this tool box will be treated as ordinary packing. This ruling is being issued under the provisions of Part 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, Roger J. Silvestri Director National Commodity Specialist Division