The tariff classification of a 65 Piece Power Tool Set from China

N237509 February 14, 2013 CLA-2-84:OT:RR:NC:1:104 CATEGORY: Classification TARIFF NO.: 8467.21.0010 Ms. Amanda Feng Test Rite Int’l Co., Ltd 6F, No. 23, Hsin Hu 3rd Road Nei Hu 114, Taipei Taiwan RE: The tariff classification of a 65 Piece Power Tool Set from China Dear Ms. Feng: In your letter dated January 17, 2013, on behalf of your client Test Rite Products Corp., you requested a tariff classification ruling. Item #JB90012A-2 is a 65 piece Power Tool Set containing the following items: 1 – 12V Cordless Drill 1 – LED Light 16 pc Drill Bits 1 – 25ft Tape Measure 32 pc 1in Bits 8 pc 2in Double Ended Bits 1 pc 3.5 in Phillips Bit 1 pc 3.5in Slotted Bit 1 pc Magnetic Bit Driver Guide 2 pc Bit Driver 1 – 14in Tool Bag The items are imported packaged together for retail sale. Nothing will be added to the set subsequent to importation. The instant tool kit set 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., drilling). 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”. General rules of Interpretation (“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. As the only function of the imported kit is its ability to function as a cordless drill, it is the opinion of this office that the cordless drill imparts the essential character of the tool set. The applicable subheading for the 65 Piece Power Tool Set, Item #JB90012A-2, will be 8467.21.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Tools for working in the hand, pneumatic, hydraulic or with self-contained electric or nonelectric motor, and parts thereof: With self-contained electric motor: Drill of all kinds: Rotary: Battery powered. The rate of duty will be 1.7 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, Thomas J. Russo Director National Commodity Specialist Division