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NY 873145




April 24, 1992

CLA-2-82:S:N:N1:115 873145

CATEGORY: CLASSIFICATION

TARIFF NO.: 8205.40.0000

Mr. David A. Eisen
Siegel, Mandell & Davidson, P.C.
One Astor Plaza
1515 Broadway
43rd Floor
New York, New York 10036

RE: The tariff classification of a "light-up screwdriver" from China and/or Taiwan.

Dear Mr. Eisen:

In your letter dated March 26, 1992, you requested a tariff classification ruling, on behalf of Avon Products, Inc., NY, NY. Your submitted sample will be returned to you as requested.

The subject article is described as a multi-purpose screwdriver with an auxiliary battery-operated light unit. The unit measures approximately seven inches in length and is constructed of a plastic housing. The housing holds three philips and three slotted bits that are imported with the unit. In use, the bits are individually inserted and secured within the magnetized tip. When not in use, they are stored within the compartment located at the top of the handle. The article incorporates fiber optics located within the tip which emits a small beam of light on the work area immediately surrounding the screw to be manipulated. Absent a light reflector, the small beam of light only focuses on the work area into which the screw will be inserted. As such, the illumination is only intended to enhance the visibility of the work area and not for general illumination. The Explanatory Notes to Section XVI, subheading 85.13 (6) states that composite articles composed of a lamp and a screwdriver, remain classified in the subheading only if the main function of the whole is the provision of light. For the above stated reasons, such is not the case for the subject screwdriver. It should also be noted that the screwdriver light will only be used when insufficient light is available in the work area.

Your merchandise is considered composite goods, consisting of different materials or made up of different components. This item shall be classified as if it consisted of the material or component which gives it its essential character. In this instance, the screwdriver imparts the essential character.

The applicable subheading for the "light-up screwdriver" will be 8205.40.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for screwdrivers, and parts thereof.... The duty rate will be 6.2% ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

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