The tariff classification of a 29 piece tool set from China

N037443 October 1, 2008 CLA-2-84:OT:RR:NC:1:104 CATEGORY: Classification TARIFF NO.: 8466.10.0175 Mr. Richard J. Rose JP Morgan Chase Vastera Professional Services Inc. Suite 500 20700 Civic Center Drive Southfield, MI 48076 RE: The tariff classification of a 29 piece tool set from China Dear Mr. Rose: In your letter dated August 28, 2008, on behalf of Black & Decker, you requested a tariff classification ruling. The sample which you submitted is being returned as requested. The DeWalt® brand Magnetic Drive Guide 29 piece tool set, catalogue number DW2162, consists of the following: 1 pc - magnetic drive guide 12 pcs - Phillips bit tips – one each of #1 and #3; ten of #2 4 pcs - slotted bit tips – one each of #6 and #10; two of #8 8 pcs - square recess bit tips – one each of #1 and #3; six of #2 2 pcs - magnetic nut setters- one 1/4 inch; one 5/16 inch 1 pc - 2 inch #2 Phillips power bit 1 pc - 2 inch #2 square recess power bit The 29 pieces are contained in a specially shaped and fitted Tough Case™ which features an interlocking hinge. The tools, in their case, are packaged for retail sale in a plastic clamshell container and are considered a set. The essential character of the set is imparted by the magnetic drive guide based on its role in relation to the use of the goods. The magnetic drive guide is necessary for the use of the balance of the items in the set. The applicable subheading for the DeWalt® brand Magnetic Drive Guide 29 piece tool set, catalogue number DW2162 will be 8466.10.0175, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Parts and accessories suitable for use solely or principally with the machines of headings 8456 to 8465, including work or tool holders, self-opening dieheads, dividing heads and other special attachments for machine tools; tool holders for any type of tool for working in the hand: Tool holders and self-opening dieheads: Other. The rate of duty will be 3.9 percent ad valorem. 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 Patricia O’Donnell at (646) 733-3011. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division