The tariff classification of a power drill accessory set from China.

NY M84594 July 3, 2006 CLA-2-96:RR:NC:SP:233 M84594 CATEGORY: Classification TARIFF NO.: 9603.50.0000 Ms. Joan Jerome Allied International 13207 Bradley Avenue Sylmar, CA 91342 RE: The tariff classification of a power drill accessory set from China. Dear Ms. Jerome: In your letter dated June 8, 2006, you requested a tariff classification ruling. The item under consideration is a power drill accessory (“PDA”) set, Set #7 51 pc PDA Part No. 63513-8, which consists of assorted wheels and accessories designed for use with a power drill for grinding, cutting, polishing, sanding and drilling. The tools are packaged in a fitted case of molded plastic and include the following items: 1 pc Stainless steel brush axial (3/4” X 1-3/4”) 1 pc Wrench 3/8” 3 pc Cut off wheel fibre glass (1-1/4” X 3/64”) 1 pc Dressing stone silicon carbide (1” X 3/8” Grit 60) 1 pc Diamond wheel (dia 7/8”) 1 pc Cloth wheel (1” X 1/8”, 16 layers) 3 pc Collet chrome plated (1/8”, 3/32”, 1/16”) 4 pc Felt wheel (1/2” X 1/4”) 1 pc Felt wheel pointed (3/8” X 3/4”) 2 pc Felt wheel (1” X 1/4”) 1 pc Aluminum oxide grinding wheel (5/8” X 3/8” Grit 120) 1 pc Aluminum oxide grinding wheel (3/8” X 1/2” Grit 120) 1 pc Aluminum oxide Parabolic wheel (3/8” X 3/4” Grit 120) 5 pc Aluminum oxide grinding wheel (3/4” X 1/8” Grit 220) 5 pc Silicon carbide grinding wheel (3/4” X 1/8” Grit 180) 1 pc Rubber emery wheel (7/8” X 5/32”) 3 pc Sanding band (1/4” X 1/2” Grit 80) 3 pc Sanding band (1/2” X 1/2” Grit 80) 1 pc Diamond cutter cylindrical (3/32” X 3/8”) 1 pc Diamond cutter spherical (5/64”) 1 pc Diamond cutter taper (1/8”) 1 pc HSS cutter (1/8” X 3/8”) 1 pc Mandrel for felt wheel 1 pc Sanding shank (1/2” X 1/2”) 1 pc Sanding shank (1/4” X 1/2”) 3 pc HSS twist #4241 drill bit: 1/8”, 3/32”, 1/16” 2 pc Mandrel for cut off wheel (1/16” screw) 1 pc Mandrel for cloth wheel (3/32” screw) General Rule of Interpretation (GRI) 1, Harmonized Tariff Schedule of the United States (HTSUS), states in part that for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes. Goods that are, prima facie, classifiable under two or more headings, are classifiable in accordance with GRI 3, HTSUS. GRI 3(a) states in part that when two or more headings each refer to part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific, even if one heading gives a more precise description of the goods. The instant PDA 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. Finally the articles are put up in a manner suitable for sale directly to users without repacking. Therefore, the PDA 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 3(a), are to be classified as if they consisted of the component which gives them their essential character. Inasmuch as no essential character can be determined, GRI 3(b) does not apply. GRI 3(c) states that, if neither GRI 3(a) nor BRI 3(b) applies, merchandise shall be classified in the heading which occurs last in numerical order among those equally meriting consideration. The power drill accessory (“PDA”) set, Set #7 51 pc PDA Part No. 63513-8, is considered to be a set for tariff classification purposes. No single component imparts the essential character, so the set will be classified in accordance with GRI 3(c). In this set, the heading for the stainless steel brush axial appears last in numerical order among the competing headings which equally merit consideration. The applicable subheading for the power drill accessory (“PDA”) set, Set #7 51 pc PDA Part No. 63513-8, will be 9603.50.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other brushes constituting parts of machines, appliances or vehicles.” The rate of duty will be Free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS 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 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 Lawrence Mushinske at 646-733-3036. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division