The tariff classification of a Multi-Tool Accessory Kit from China

N091521 February 17, 2010 CLA-2-82:OT:RR:NC:1:104 CATEGORY: Classification TARIFF NO.: 8207.90.6000 Ms. Bernadette Purcell QVC. Inc. Studio Park 1200 Wilson Drive West Chester, PA 19380-4262 RE: The tariff classification of a Multi-Tool Accessory Kit from China Dear Ms. Purcell: In your letter dated January 14, 2010 you requested a tariff classification ruling. Item #V29748 is an accessory tool kit for a cordless, hand held 10.8V lithium ion multi tool (not included in this ruling request). The accessory kit contains the following items: 1) Model #MT1-AC02/diamond coated semicircle saw blade (2 1/2”) made of diamond particles coated on a steel surface, 2) Model #MT1-AC13/segment saw blade made of high speed steel (3 1/8”), 3) Model #MT1-AC06/sanding finger pad made of steel and rubber plastic, 4) Model #MT1-AC07/sanding finger perforated sheets in five grits (40g, 80g, 120g, 180g, and 220g), 5) Model #MT1-AC16 triangular polishing pad of cotton with a metal backing plate, 6) Model #MT1-AC03/carbide rasp finger, 7) Model #MT1-AC04/triangular carbide rasp and 8) Model #MT1-AC12/high carbon steel universal end cut blade (1 3/8”) for cutting non ferrous metal. All the above items are imported packaged together in plastic box/Model #WS1-AC01 ready for retail sale. Nothing more will be added after importation. The items in this kit can only be used with the cordless 10.8V lithium multi-tool. A sample of Item #V29748, a Multi-Tool Accessory Kit was enclosed with the ruling and as requested it is being returned to your office. 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, any relative section or chapter notes and, unless otherwise required, according to the remaining GRI’s taken in order. 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 a part of the item 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 tool kit 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 (i.e., working wood and similar materials). Finally the articles are put up in a manner suitable for sale directly to users without repacking. Therefore, the kit 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 GRI 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 GRI 3(b) applies, merchandise shall be classified in the heading which occurs last in numerical among those equally meriting consideration. The applicable subheading for the Multi-Tool Accessory Kit, Item #V29748 will be 8207.90.6000, (HTSUS), which provides for Interchangeable tools for hand tools, whether or not power operated, or for machine-tools (for example, for pressing, stamping, punching, tapping, threading, drilling, boring, broaching, milling, turning or screwdriving), including dies for drawing or extruding metal, and rock drilling or earth boring tools; base metal parts thereof: Other interchangeable tools, and parts thereof: Other: Other: Not suitable for cutting metal, and parts thereof: For handtools, and parts thereof. The rate of duty will be 4.3% 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