The tariff classification of a tool set from China.

N051460 February 10, 2009 CLA-2-82:OT:RR:E:NC:N1:118 CATEGORY: Classification TARIFF NO.: 8206.00.0000 / 8204.20.0000 Mr. Chad Schulz Import Controller Menard, Inc. 5106 Old Mill Center Eau Claire, WI 54703 RE: The tariff classification of a tool set from China. Dear Mr. Schulz: In your letter dated February 6, 2009, you requested a tariff classification ruling. You have described the item as a Toolrich 130 piece mechanic tool set. The set will be packaged for retail sale in a blister packed display box (SKU#2438110) and it will contain the following items: Six precision screwdrivers Two slotted screwdrivers One 6” long nose pliers One 6” diagonal pliers One 6” adjustable wrench Eight combination wrenches One 3/8” drive ratchet handle Twenty-four - 1/4” drive sockets Eleven 3/8” drive sockets One 3/8”x3” extension bar One 2” ¼” drive socket adapter One 3/8” to ¼” adapter One 3/8” drive x 5/8” spark plug One bit holder Forty-eight 1” CRV bits Twenty-two - hex keys The tools are metal and have rubber grip handles. The applicable subheading for the 130-piece Toolrich tool set will be 8206.00.0000, Harmonized Tariff Schedule (HTSUS), which provides for tools of two or more of headings 8202 to 8205, put up in sets for retail sale. Heading 8206 requires that duty be applied to that article in the set subject to the highest rate of duty. The articles in this set subject to the highest rate of duty are the sockets, classifiable in subheading 8204.20.0000, which provides for hand-operated spanners and wrenches (including torque meter wrenches but not including tap wrenches); socket wrenches, with or without handles, drives or extensions; base metal parts thereof: socket wrenches, with or without handles, drives and extensions, and parts thereof. The rate of duty will be 9% 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 Kathy Campanelli at (646) 733-3021. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division