The tariff classification of a 38-piece tool set from China and Taiwan

PD C89068 July 13, 1998 CLA-2-82:H:TC:CI:JM:C19 C89068 CATEGORY: Classification TARIFF NO.: 8206.00.0000; 8203.20.4000 Mr. Perry Kamaris Fritz Companies, Inc. 490 Supreme Drive Bensenville, IL 60106 RE: The tariff classification of a 38-piece tool set from China and Taiwan Dear Mr. Kamaris: In your letter dated June 8, 1998, you requested a tariff classification ruling on behalf of Grainger Global Sourcing. The product to be imported, GGS item code 4PM07, is a general tool set sold in a metal toolbox. The 38-piece set is comprised of six combination wrenches, a quick release pear-shaped ratchet, nine sockets, a universal joint, two extensions, and four screwdrivers manufactured in Taiwan, and an adjustable wrench, a ball pein hammer, a utility knife, a nine-hex keyset, a toolbox, and slip joint and tongue and groove pliers, produced in China. The set is assembled and shipped from China and sold by Pontel Ltd. of Hong Kong. The 38-piece set contains two or more tools subject to two or more of the headings of 8202 to 8205 and is therefore subject to classification in heading 8206.00.0000 Harmonized Tariff Schedule of the United States (HTSUSA). This heading states that tools which are classifiable in two or more headings of 8202 to 8205, and put 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 applicable subheading for the 38-piece tool set, as derived from 8206.00.0000 HTS, will be 8203.20.4000 HTS, which provides for slip joint pliers The rate of duty will be 12 percent ad valorem. Although the utility knife and toolbox are classified in headings other than 8202 to 8205, the essential character of the set is derived from the articles classified in HTS 8206. 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. Sincerely, Paul Rimmer, Port Director Houston