The tariff classification of a drill/driver set and a tool bag from China

NY J80129 February 3, 2003 CLA-2-84:RR:NC:1:104 J80129 CATEGORY: Classification TARIFF NO.: 8467.21.0010; 4202.92.9060 Ms. Wendy Lawson Sears Roebuck and Company 3333 Beverly Rd., D5-256B Hoffman Estates, IL 60179 RE: The tariff classification of a drill/driver set and a tool bag from China Dear Ms. Lawson: In your letter dated January 2, 2003 you requested a tariff classification ruling. You have submitted a sample of a cordless drill/driver set, stock number 11307. The set consists of the following: an 18 volt, 3/8” drill/driver with keyless chuck, bubble level, and 4 bits (2 drill bits and 2 screwdriver bits), a 2.4 volt cordless BriteDriver screwdriver with built-in 18 volt work light and 2 double ended screwdriver bits, two battery packs, a 1-hour universal charger, a soft-sided tool bag and owners manual. All of the items are Craftsman brand and the tool bag has the Craftsman logo. The above item is being shipped and sold as a set. The retail packaging is a cardboard box picturing and describing the contents with a cutout on the top for the handles of the tool bag so that the package can be easily lifted. You indicate that the drill/driver accounts for 75% of the first cost of the set. In your opinion, the drill/driver imparts the essential character to the set noting GRI 3(b). We agree. Although the above drill/driver set will always include the soft-sided bag, you may import additional tool bags separately. The tool bag is wholly made up of an embossed sheeting of plastics. The outer surface is of plastic sheeting The applicable subheading for the drill/driver set, stock # 11307, will be 8467.21.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for tools for working in the hand with self-contained electric motor: drills of all kind. The rate of duty will be 1.7 percent. The applicable subheading for the soft-sided tool bag separately imported will be 4202.92.9060, HTS, which provides in part, for other bags and containers, with outer surface of sheeting of plastic, other, other, other. The rate of duty will be 17.8 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 646-733-3011. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division