The tariff classification of tool sets from Japan.

PD D89560 April 13, 1999 CLA-2-82:LA:S:T:1:6:C03 D89560 CATEGORY: Classification TARIFF NO.: 8206.00.0000/8204.11.0060; 8206.00.0000/8203.20.4000 Jeremiah Barrett Trade Compliance Department Honda of America Mfg., Inc. 24000 Honda Parkway Marysville, Ohio 43040-9251 RE: The tariff classification of tool sets from Japan. Dear Mr. Barrett: In your letter dated March 17, 1999, you requested a tariff classification ruling. The subject items, part number 89000-SR3-0000, 89010-HC4-0000 and 89010-MZ3-0000, are tool sets. The sets are to be included with automobiles, ATV’s and motorcycles manufactured by Honda and contain the basic tools needed to perform minor repairs and maintenance on the vehicles. Samples were provided and the tool sets include the following items: 8900-SR-0000 Lug wrench/jack handle Bar Jack Flathead screwdriver bit Phillips screwdriver bit Screwdriver handle PVC tool bag 89010-HC4-0000 Double-edged screwdriver blade Screwdriver handle Box wrench Open end wrenches Slip joint pliers Wrench handle Plastic tube-shaped tool holder 89010-MZ3-0000 Double-edged screwdriver blade Gap gauges Screwdriver handle Spark plug wrench Allen wrenches Open ended wrenches Box wrenches Slip joint pliers Phillips screwdriver bit Plastic tool box The applicable subheading for all three sets will be 8206.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for tools of two or more of the headings 8202 to 8205, put up in sets for retail sale. Heading 8206 requires that duty be applied to that article in the set subject to the highest rate of duty. The article in set 89000-SR3-0000 subject to the highest rate of duty is the lug wrench classifiable in subheading 8204.11.0060, HTS. The applicable rate of duty for the set will be 9 percent ad valorem. The items in sets 89010-HC4-0000 and 89010-MZ3-0000 subject to the highest rate of duty are the slip joint pliers classifiable in subheading 8203.20.4000, HTS. The applicable rate of duty for both sets will be 12 percent ad valorem. 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 or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. Sincerely, Irene Jankov Port Director Los Angeles-Long Beach Seaport