The tariff classification of a socket set from China or Taiwan

NY J82881 April 17, 2003 CLA-2-84:RR:NC:1:104 J82881 CATEGORY: Classification TARIFF NO.: 8466.10.8075 Ms. Laura Denny CBT International, Inc. 110 West Ocean Blvd., Suite 728 Long Beach, CA 90802 RE: The tariff classification of a socket set from China or Taiwan Dear Ms. Denny: In your letter dated March 20, 2003 on behalf of Alltrade, Inc. of Long Beach, California you requested a tariff classification ruling. A sample of the socket set (Part # 770011) has been provided. The product is identified on the cardboard packaging sleeve as a 40 Piece SAE & Metric Socket Set. It consists of 26 sockets, 8 screwdriver bits, 1 ratchet handle, 1 spinner handle, 1 adapter, 1 extension bar, 1 bit coupler and 1 spin disc. These items are packaged in a rectangular molded plastic snap-shut case with a fitted plastic tray. The top is clear plastic. The sample will be returned per your request. You suggest that this socket set is classifiable under HTS subheading 8204.20.0000, which provides for socket wrenches, with or without handles, drives and extensions, and parts thereof. The above socket set consists of at least two different articles that are, prima facie, classifiable in different headings. It consists of articles put up together to carry out a specific activity (i.e., tightening or loosening fasteners). 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. Noting HQ ruling 084551 of August 9, 1989, the ratchet handle imparts the essential character to this particular socket set. The applicable subheading for the 40 Piece SAE & Metric Socket Set (Part # 770011) 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: toolholders and self-opening dieheads: 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 646-733-3011. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division