The tariff classification of a power tool kit from China

NY R00267 April 23, 2004 CLA-2-84:RR:NC:1:104 R00267 CATEGORY: Classification TARIFF NO.: 8467.21.0010 Mr. Ian H. Weintraub Powerhouse Customs Brokerage 182-16 147th Avenue, Room 208 Springfield Gardens, NY 11413 RE: The tariff classification of a power tool kit from China Dear Mr. Weintraub: In your letter dated April 8, 2004 on behalf of Team Products International of Parsippany, New Jersey you requested a tariff classification ruling. You have provided photographs of the Coleman Powermate 18V Cordless Power Tool Kit. The kit will be imported packaged for retail sale and includes a rechargeable drill, worklight, charger, battery, drill bits and nylon storage bag. You suggest that this kit is classifiable under 8467.21.0010 as a GRI 3(b) set and that the essential character is imparted by the rechargeable drill. We agree. The applicable subheading for the Coleman Powermate 18V Cordless Power Tool Kit will be 8467.21.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for tools for working in the hand with self-contained electric motor: drills of all kinds. The rate of duty will be 1.7 percent. 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 Robert Losche at 646-733-3011. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division