Base
E805181999-05-06New YorkClassification

The tariff classification of a home toolkit from China and Taiwan.

U.S. Customs and Border Protection · CROSS Database · 2 HTS codes referenced

Cross-Source Intelligence

Primary HTS Code

8206.00.0000

$5.6M monthly imports

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Court Cases

3 cases

CIT & Federal Circuit

Ruling Age

27 years

Data compiled from CBP CROSS Rulings, Census Bureau Trade Data, CourtListener (CIT/CAFC) · As of 2026-05-01 · Updates monthly

Summary

The tariff classification of a home toolkit from China and Taiwan.

Ruling Text

PD E80518 May 6, 1999 CLA-2-82:H:TC:CI:JM:C19 E80518 CATEGORY: Classification TARIFF NO.: 8206.00.0000; 8204.20.0000 Mr. Troy Meyers WalMart Stores, Inc. 702 Southwest 8th Street Bentonville, AR 72716-8026 RE: The tariff classification of a home toolkit from China and Taiwan. Dear Mr. Meyers In your letter dated April 6, 1999, you requested a tariff classification ruling of a toolkit and accompanying plastic carrying case. The product to be imported, Vendor Stock Number 71-847, is the 67-piece Home Workship Kit which is composed of the carrying case containing twenty-one drill bits, twenty-five screwdriver bits, seven nutdrivers, ten sockets, a 6" ruler, a socket adapter, a magnetic bit tip holder and a multi-position screwdriver/ratchet. The applicable subheading for the Home Workshop Kit will be 8204.20.0000, as derived from 8206.00.0000, which provides for socket wrenches, with or without handles, drives and extensions, and parts thereof. The rate of duty will be 9.0 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 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

Court of International Trade & Federal Circuit (3)

CIT and CAFC court opinions related to the tariff classifications in this ruling.