The tariff classification of a flaring pliers set from France.

N056399 April 28, 2009 CLA-2-84:OT:RR:NC:1:104 CATEGORY: Classification TARIFF NO.: 8466.10.0175 Ms. Donna Hiltpold The Stanley Works 480 Myrtle Street New Britain, CT 06053 RE: The tariff classification of a flaring pliers set from France. Dear Ms. Hiltpold: In your letter dated March 30, 2009, you requested a tariff classification ruling. The sample you submitted is being returned as you requested. You refer to the submitted sample as a flaring pliers set. The sample includes an aluminum tool (which you call a flaring pliers), a tube of grease and three stainless steel “expander heads.” The items are packaged for retail sale in a fitted blow-molded case. The set is used to connect flexible pipe in heating or cooling systems. The flaring pliers has two handles that are connected on one end. The end has grooves that enable an expander head to be screwed onto it. The expander head is then inserted into the end of a flexible pipe. When the handles are separated, the expander head flares open, thus increasing the diameter of the pipe. This allows fittings to be inserted into the expanded pipe which then shrinks back to shape around the fitting. A plastic ring is then pressed over the fitting to insure a tight connection. The applicable subheading for the flaring pliers set 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. Consideration was given to your proposed classification of subheading 8203.20.6030, HTSUS, which provides for pliers. However, that classification was deemed inappropriate. The flaring pliers set is not a pliers of heading 8203. Pliers are a manipulative gripping type tool with two opposed jaws and work around a pivot. Consideration was also given to your other proposed classification of subheading 8207.90.6000, HTSUS, which provides for other interchangeable tools for handtools. The flaring pliers set does consist of at least two different articles classifiable in different headings. If entered separately, the expander heads would be classified in subheading 8207.90.60, HTSUS, and the flaring pliers tool holder would be classified in subheading 8466.10.0175, HTSUS. In their imported condition, the goods are put up to meet a particular need, i.e., to expand pipe, and they are “put up in a manner suitable for sale directly to users without repacking”. The final factor to be considered is “essential character”. The flaring pliers tool holder is the one item that is always in use. It is necessary for the use of the expander head. Thus, it is the opinion of this office that the flaring pliers set is properly classified in subheading 8466.10.0175, HTSUS.  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