The tariff classification and country of origin of a 6-Piece Hand Tool Set

N362524 July 8, 2026 CLA-2-90:OT:RR:NC:N1:105 CATEGORY: Classification; Origin TARIFF NO.: 9031.80.8085 Fay Jin GreatStar Industrial USA, LLC. 9836 Northcross Center Court, Suite A Huntersville, NC 28078 RE: The tariff classification and country of origin of a 6-Piece Hand Tool Set Dear Ms. Jin: In your letter dated June 23, 2026, you requested a tariff classification and country of origin determination for purposes of Section 301 and other duties. A sample of the merchandise was submitted for review and will be retained by our office. The sample is identified as a 6-Piece Hand Tool Set (item number GS106528). You state that the set will be packaged in China with the following Chinese and Vietnamese items. The first item is an 8oz hammer (Made in China), which features a heat-treated steel head with a fiberglass handle for durability and comfort. It is also considered a mini claw hammer (roughly 8in long), ideal for household Do It Yourself (DIY), nail driving, and light demolition tasks. The second item is a retractable utility knife (Made in China), which has a lightweight aluminum handle, 3-position lockable blades, and comfort grip. It is about 6in long, uses standard utility knife blades, comes with blade storage, and is ideal for cutting various materials in daily use. The third item is a 25-ft tape measure (Made in China), which features a durable ABS plastic case with rubber grip and a steel blade (25mm wide) with both inch and metric markings. It is compact, retractable (with lock), includes a belt clip, and is ideal for household, DIY, and light construction measuring tasks. The fourth item is a 9-inch magnetic torpedo level (Made in Vietnam), which features a durable aluminum frame with three high-visibility vials (0°, 45°, 90°) and a magnetic strip for hands-free use on metal surfaces. It is compact, lightweight and is designed for household DIY, plumbing, electrical work, and light construction to ensure accurate leveling and alignment. The fifth item is a carpenter pencil (Made in China), which features a flat wooden body (roughly 7in long) with solid graphite lead. The flat pencil design resists rolling and is ideal for marking wood, drywall and masonry in carpentry, construction and DIY projects. The sixth item is a small hardware box (Made in China), which contains 10 self-tapping screws (S3.5×20), 5 10lb copper-plated picture hooks, flat-head nails: 60 pcs, and 10 wall plugs. Merchandise is classifiable under the Harmonized Tariff Schedule of the United States (HTSUS) in accordance with the General Rules of Interpretation (GRIs). GRI 1, 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 GRIs taken in order. Goods that are, prima facie, classifiable under two or more headings, are classifiable in accordance with GRI 3. The tool 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., household repair and maintenance). Finally, the articles are put up in a manner suitable for sale directly to users without repacking. Therefore, the set 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 order among those equally meriting consideration. In your letter, you suggest utilizing GRI 3(c), and we agree that in this case, no essential character can be determined. As a result, GRI 3(b) does not apply, and we must consider classification under GRI 3(c). Further, you indicate that only the hammer and knife would need to be considered and the set should be classified by the knife in chapter 82. We disagree with this conclusion. In our opinion, the hammer, knife, tape measure, and level all merit equal consideration. The tape measure and level can also be used in many applications as well and are equally robust products that can handle repeated use. Additionally, the cost difference between the products is not substantial. Furthermore, we would consider the pencil and small hardware box to be consumables that do not warrant equal consideration to the aforementioned articles. Therefore, the item that occurs last in the tariff is the torpedo level, which is provided for in heading 9031, and not the knife as proposed. The applicable subheading for the 6-Piece Hand Tool Set (item number GS106528) will be 9031.80.8085, HTSUS, which provides for “Measuring or checking instruments, appliances and machines, not specified or included elsewhere in this chapter; profile projectors; parts and accessories thereof: Other instruments, appliances and machines: Other: Other.” The general rate of duty will be free. When determining the country of origin, the substantial transformation analysis is applicable. See, e.g., Headquarters Ruling Letter H301619, dated November 6, 2018. The test for determining whether a substantial transformation will occur is whether an article emerges from a process with a new name, character, or use different from that possessed by the article prior to processing. See Texas Instruments Inc. v. United States, 681 F.2d 778 (C.C.P.A. 1982). This determination is based on the totality of the evidence. See National Hand Tool Corp. v. United States, 16 C.I.T. 308 (1992), aff’d, 989 F.2d 1201 (Fed. Cir. 1993). When importing goods put up in sets for retail sale (in accordance with GRI 3) that contain articles subject to the Section 301 remedy, if the product that imparts the essential character to the set (i.e., the HTSUS provision under which the entire set is classified) is covered by the Section 301 remedy, then the entire set will be subject to the additional 25% duties. If the HTSUS provision under which the entire set is classified is not covered by the Section 301 remedies, but the set contains components that are classified in a subheading covered by the 301 list, the 301 duties will not be assessed on the individual components. In this case, the entire set was classified in subheading 9031.80.8085, HTSUS, according to the torpedo level. Since the torpedo level was produced in Vietnam, the country of origin of the set for duty purposes is Vietnam and will not be subject to additional Section 301 duties. Pencils from China may be subject to anti-dumping duties. Before you import, we recommend that you contact the International Trade Commission at: Office of Antidumping Investigations Import Administration International Trade Commission U.S. Department of Commerce 14th Street and Constitution Avenue, N.W. Washington, D.C. 20230. For your information, you can view a list of current AD/CVD cases at the United States International Trade Commission website at http://www.usitc.gov (click on “Antidumping and countervailing duty investigations”), and you can search AD/CVD deposit and liquidation messages using the AD/CVD Search tool at http://www.cbp.gov (click on “Import” and “AD/CVD”). The duties cited above are current as of this ruling’s issuance. 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 at https://hts.usitc.gov/. This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the classification stated above, the merchandise covered by this ruling may also need to be reported with either the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions covering exceptions to such tariffs. For further information to assist with the importation process, please refer to the frequently updated Cargo Systems Messaging Service (CSMS) messages at https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at https://www.cbp.gov/trade/programs-administration/trade-remedies. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Jason Christie at jason.m.christie@cbp.dhs.gov. Sincerely, (for) James P. Forkan Director National Commodity Specialist Division