The tariff classification of Caliburn Kits from Canada

NY R02837 November 22, 2005 CLA-2-82:RR:NC:1:104 R02837 CATEGORY: Classification TARIFF NO.: 8207.90.6000 Ms. Patricia Cenedese GRK Fasteners 1499 Rosslyn Road Thunder Bay, Ontario, Canada P7E 6W1 RE: The tariff classification of Caliburn Kits from Canada Dear Ms. Cenedese: In your letter dated November 11, 2005 you requested a tariff classification ruling. GRK’s Caliburn Kit consists of 175 concrete screws in five different sizes, 20 concrete drill bits in two sizes and 12 carded screwdriver bits in two sizes, all packaged in a plastic organizer box. The screws are made in Germany, the drill bits and screwdriver bits in Taiwan and the plastic organizer box in the United States. You state that the principal use of the Caliburn Kit is for contractors to have a variety pack of all GRK’s Caliburn concrete screws at their fingertips. The tools in the kit, however, enable the user to fasten an item to concrete. The user selects the appropriate size drill bit to pre-drill a pilot hole into the concrete. Then, utilizing the proper size screwdriver bit, he or she drives the screw into the concrete to fasten the item. General Rule of Interpretation (GRI) 1, HTS, states in part that for legal purposes, classification shall be determined according to the terms of the headings and 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, HTS. GRI 3(a) states in part that when two or more headings each refer to part only of the items 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 and fastener 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., fastening items to concrete). 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 order among those equally meriting consideration. After examining the pictures and description provided, this office is of the opinion that the drill bits, screws and screwdriver bits merit equal consideration. The applicable subheading for the Caliburn Kit will be 8207.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for interchangeable tools for handtools, whether or not power operated, or machine tools …: 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 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