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May 20, 1999

CLA-2-84:RR:NC:1:115 E82308

CATEGORY: CLASSIFICATION

TARIFF NO.: 8467.11.5040

Ms. Laura Crowe
Expeditors International
5156 East Raines Road
Memphis, TN 38118

RE: The tariff classification of 39 piece pneumatic tool kit from China.

Dear Ms. Crowe:

In your letter dated May 17, 1999 you requested a tariff classification ruling on behalf of your client DeVilbiss Air Power Company.

The sample submitted (ATK1215) is a 3 piece pneumatic tool kit. The kit consists of 3 tools, 1 pneumatic impact wrench, 1 pneumatic ratchet wrench and 1 pneumatic die grinder plus accessories for these tools. The tools are fitted into a plastic molded case. The plastic case is enclosed in a cardboard box that lists the contents and the country of origin.

General rules of Interpretation states that classification of goods in the tariff schedule shall be governed by the following principles: 3(c) When goods cannot be classified by reference to 3(a) or 3(b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration. In this kit the pneumatic wrench appears last in the tariff schedule.

The applicable subheading for the 39 piece pneumatic tool kit will be 8467.11.5040, Harmonized Tariff Schedule of the United States (HTS), which provides for Tools working in the hand, pneumatic, hydraulic, or with a self-contained nonelectric motor, and parts thereof: Other: Other wrenches. The rate of duty will be Free.

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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