The tariff classification of a toolkit in a plastic fitted case with built-in light from China.

NY L89123 December 7, 2005 CLA-2-82:RR:NC:N1:118 L89123 CATEGORY: Classification TARIFF NO.: 8206.00.0000/8204.20.0000 Ms. Stephanie De Silva Avon Products, Inc. 1251 Avenue of the Americas New York, NY 10020 RE: The tariff classification of a toolkit in a plastic fitted case with built-in light from China. Dear Ms. De Silva: In your letter, dated November 17, 2005, you requested a tariff classification ruling. We are returning the sample as you have requested. Item 300612 is a toolkit packed in a plastic fitted case that has a built-in light. The light is encased in a plastic housing that contains an on/off switch and carrying handle. At the back of the unit there is a release button that opens the case to reveal a toolkit. The toolkit contains sockets (made of carbon steel), screwdrivers (chrome vanadium), ratchet handle, bit holder (carbon steel), and bits (chrome vanadium). The applicable subheading for the toolkit will be 8206.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for tools of two or more of headings 8202 to 8205, put up in sets for retail sale. The set will be dutiable at the rate of duty applicable to that article in the set subject to the highest rate of duty. Since the rate of the sockets (9 percent) is the highest, it will apply to the whole set. The complete tariff classification for the set will be 8206.00.0000/8204.20.0000. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUSA and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR). 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