The tariff classification of pin punch set and a center punch set from an unknown country.

N220781 June 15, 2012 CLA-2-82:OT:RR:NC:1:118 CATEGORY: Classification TARIFF NO.: 8205.59.5560; 9017.20.8080 Ms. Donna L. Hiltpold Stanley Black & Decker 1000 Stanley Drive New Britain, CT 06053 RE: The tariff classification of pin punch set and a center punch set from an unknown country. Dear Ms Hiltpold: In your letter dated June 8, 2012, you requested a tariff classification ruling. You have described item PP60KSS as a 6-PC Pin Punch Set in Knit Bag and item SCP2 as a 2-PC Automatic Center Punch Set. You have stated that the six piece pin punch set is used with a hammer to drive nails into a wall or beam in order to prevent any type of marking from the hammer. The set includes six steel punches with the following point sizes: 3/32”, 1/8”, 5/32”, 3/16”, ¼” and 5/16”. The two piece center punch set includes two center punches made of bronze with replaceable steel tips. They are used to indent a work surface to mark a spot for later drilling. The applicable subheading for the six piece pin punch set, item PP60KSS, will be 8205.59.5560, Harmonized Tariff Schedule of the United States (HTSUS), which provides for handtools (including glass cutters) not elsewhere specified or included; blow torches and similar self-contained torches; vises, clamps and the like, other than accessories for and parts of machine tools; anvils; portable forges; hand- or pedal-operated grinding wheels with frameworks; base metal parts thereof: other handtools (including glass cutters) and parts thereof: other: other: of iron or steel: other: other (including parts). The general rate of duty will be 5.3% ad valorem. The applicable subheading for the two piece automatic center punch set, item SCP2, will be 9017.20.8080, HTSUS, which provides for “other” Drawing or Marking-out instruments.  The general rate of duty will be 4.6%.   You suggested classifying the two piece automatic center punch set within Chapter 82, HTSUS.  The Explanatory Notes to heading 8205 exclude marking out instruments (e.g. marking gauges and punches, centre punches and scribes).  Also, Section XV, Note 1(h) excludes instruments of Section XVIII.  As you have stated that these punches are used to mark material, your proposed classification would be incorrect.     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, Thomas J. Russo Director National Commodity Specialist Division