The tariff classification of a chuck with tool bit and a torque multiplying handle with hex key from Canada.

NY G86005 January 29, 2001 CLA-2-84:RR:NC:1:104 G86005 CATEGORY: Classification TARIFF NO.: 8466.10.8075 Mr. Arthur G. Briggs Dominion Customs Consultants, Inc. 1220 Sheppard Avenue East, Suite 400 Willowdale, Ontario M2K 2S5, Canada RE: The tariff classification of a chuck with tool bit and a torque multiplying handle with hex key from Canada. Dear Mr. Briggs: In your letter dated December 13, 2000 on behalf of Maxtech Consumer Products Group of Waterloo, Ontario you requested a tariff classification ruling. Samples have been provided for both blisterpacked items: The One Chuck “Two in One” Drill & Driving Tool consists of two articles, a chuck mechanism with auto-lock and auto-eject features for use with power drills and a two-in one tool bit (drill bit on one end, screwdriver bit on the other end) for use with the chuck. The chuck functions as a tool holder for all notched hex shank tooling. The Tor Key Torque Multiplying Handle also consists of two articles, the torque multiplying handle and a hex wrench key. The handle extends the shorter arm of a typical hex key thereby increasing the torque that can be applied when tightening or loosening bolts. The handle can also be used with other SAE/metric hex keys. General Rule of Interpretation (GRI) 1, HTSUSA, states in part that for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes. Goods that are, prima facie, classifiable under two or more headings, are classifiable in accordance with GRI 3, HTSUSA. GRI 3(a) states in part that when two or more headings each refer to part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific, even if one heading gives a more precise description of the goods. The above items consist of at least two different articles that are, prima facie, classifiable in different headings. They consist of articles put up together to carry out a specific activity (i.e., power drill/driving for the former and tightening or loosening bolts for the latter). Finally, the articles are put up in a manner suitable for sale directly to users without repacking. Therefore, the kits in question are within the term "goods put up in sets for retail sale." GRI 3(b) states in part that goods put up in sets for retail sale, which cannot be classified by reference to 3(a), are to be classified as if they consisted of the component which gives them their essential character. We agree with your suggestion that in both cases, the holder imparts the essential character. The applicable subheading for the One Chuck Drill & Driving Tool and the Torque Multiplying Handle will be 8466.10.8075, Harmonized Tariff Schedule of the United States (HTS), which provides for tool holders for any type of tool for working in the hand: other. The rate of duty will be 3.9 percent. 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. If you have any questions regarding the ruling, contact National Import Specialist Robert Losche at 212-637-7038. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division