The tariff classification of the “K B Tool Kit” from India.

NY I80462 April 19, 2002 CLA-2-82:RR:NC:1:118 I80462 CATEGORY: Classification TARIFF NO.: 8206.00.0000; 8203.20.6060; 8213.00.9000 Mr. Steve Enderson Byrnes & Co. 100 Rollins Road Millbrae, CA 94030 RE: The tariff classification of the “K B Tool Kit” from India. Dear Mr. Enderson: In your letter dated April 8, 2002, on behalf of your client Colorado Angler Supply Inc., Millbrae, CA, you requested a tariff classification ruling. The sample that you submitted with your request will be returned to you as requested. You have described your sample as the “K B Tool Kit”, number 798. It consists of a fitted wooden case packed with brass and steel tools for making artificial flies (lures). The individual items are described as: ? Visa “AA” #103 - made of iron, which holds the fishing hook ? Flat base #111 - made of iron, which holds the vise ? Hackle plier #301 - made of iron, which holds the hackle for fly tying ? Mini hackle plier #303 - made of iron, which holds small hackle ? Bobbin #405 - made of 60% iron and 40% brass, which holds thread and spool ? Threader #408 - made of 20% iron and 80% brass, which puts thread through a bobbin tube ? Bodkin #702 - made of 25% iron and 75% brass, which is an applicator for glue on fly heads ? Whip finisher #503 - made of 40% iron and 60% brass, which makes knots on fly heads ? Half hitch tool #711 - made of brass, which makes half hitch knots on fly heads ? Dubbing twister #509 - made of 40% iron and 60% brass, which twists material of the fly ? Hair stacker - made of aluminum, which makes stack of deer hair for flies ? Tweezer #635 - made of aluminum ? Standard scissors #251 - made of stainless steel You have requested a ruling for this kit with and without the standard scissors (#251). The applicable subheading for the “K B Tool Kit”, without the scissors, will be 8206.00.0000, Harmonized Tariff Schedule (HTS), which provides for tools of two or more of the headings of 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 this set subject to the highest rate of duty is the pliers, classifiable in subheading 8203.20.6060, HTS, which provides for files, rasps, pliers (including cutting pliers), pincers, tweezers, metal cutting shears, pipe cutters, bolt cutters, perforating punches and similar handtools, and base metal parts thereof: pliers (including cutting pliers), pincers, tweezers, metal cutting shears, pipe cutters, bolt cutters, perforating punches and similar tools, and parts thereof: other: other (except parts) other. The rate of duty will be 12¢/doz. + 5.5% ad valorem. The applicable subheading for the “K B Tool Kit”, with the scissors, will be 8206.00.0000, HTS, which provides for tools of two or more of the headings of 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 this set subject to the highest rate of duty is the scissors, classifiable in subheading 8213.00.9000, HTS, which provides for scissors, tailors’ shears and similar shears, and blades and other base metal parts thereof: valued over $1.75/dozen: other (including parts). The duty rate will be 4.4¢ each + 4.4% 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. If you have any questions regarding the ruling, contact National Import Specialist Kathy Campanelli at 646-733-3021. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division