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June 2, 1999

CLA-2-82:RR:NC:1:115 E81036

CATEGORY: CLASSIFICATION

TARIFF NO.: 8203.20.6030

Mr. Troy Myers
Wal * Mart Stores, Inc.
702 Souhwest 8th Street
Bentonville, AR 73716-8023

RE: The tariff classification of 99 piece electrical repair kit from Taiwan:

Dear Mr. Myers:

In your letter dated April 20, 1999 you requested a tariff classification ruling.

The sample submitted (Vendor Stock # 27738) consists of the following: 1 steel crimping tool, 1 6" long nose pliers, 1 circuit tester, 1 roll 3/4" x 30 ft electrical tape, 4 quick splices, 4 rubber grommets, 28 assorted nylon cable ties, 17 assorted wire joints, 40 assorted electrical connectors, 1 test leads and 1 molded plastic case. The plastic carrying case is heat sealed in plastic in a cardboard sleeve.

The sample will be returned as per your request.

The General Rules of Interpretation 3 states “When by application of rule 2(b) or for any other reason, goods are, prima facie, classifiable under two or more headings, classification shall be effected as follows: (a) the heading which provides the most specific description shall be preferred to headings providing a more general description. However, when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods or to part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more complete or precise description of the goods. (b) Mixtures, composite goods consisting of different materials or made up different components, and goods put in sets in retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable”. In this kit the crimping tool and the long nose pliers give the kit its essential character.

The applicable subheading for the 99 piece electrical repair kit will be 8203.20.6030, Harmonized Tariff Schedule of the United States (HTS), which provides for Other (except parts)... Pliers. The rate of duty will be 12 cents per dozen + 5.5% ad valorem.

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 Melvyn Birnbaum at 212-637-7017.

Sincerely,

Robert B. Swierupski
Director,

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