The tariff classification of a ratchet, bit and socket set from China or Taiwan

NY J85051 June 10, 2003 CLA-2-84:RR:NC:1:104 J85051 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 ratchet, bit and socket set from China or Taiwan Dear Ms. Denny: In your letter dated May 22, 2003 on behalf of Alltrade, Inc. of Long Beach, California you requested a tariff classification ruling. A sample of the ratchet, bit and socket set (Item #270159) has been provided. The product is identified on the cardboard packaging insert as a 34 Piece Deluxe Ratchet, Bit & Socket Set. It consists of: Bits: 1 each/Phillips #1 and #3 Slotted 3/16”, 1/4”, and 9/32” T-15, T-20 and T-25 Hex 1/8” and 3/16” 5 each/Phillips #2 Sockets: 1 each/ 1/4”, 5/16”, 11/32”, 3/8”, 7/16” and 1 /2” 5mm, 6mm, 7mm, 8mm, 9mm and 10mm Socket Adapter 1/4 (1) Bit Holders (3) Socket Holders (2) Driver (1) featuring a reversible ratcheting mechanism and ribbed cushion grip. Extra bit storage is available inside the handle. The items are sold for retail in a clamshell packaging which allows the customer to view the entire contents of the set. The sample will be returned as per your request. You suggest that this ratchet, bit and socket set is classifiable under subheading 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 above ratchet, bit and 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 set in question is 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 GRI 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 ratchet, bit and socket set. The applicable subheading for the 34 Piece Deluxe Ratchet, Bit & Socket Set (Item #270159) will be 8466.10.8075, 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 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 Robert Losche at 646-733-3011. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division