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NY F84431




March 30, 2000

CLA-2-85:RR:NC:1:104 F84431

CATEGORY: CLASSIFICATION

TARIFF NO.: 8508.20.0070

Mr. Joseph R. Hoffacker
Barthco Trade Consultants, Inc.
7575 Holstein Avenue
Philadelphia, PA 19153

RE: The tariff classification of a reciprocating saw set from China

Dear Mr. Hoffacker:

In your letter dated March 8, 2000 on behalf of Consolidated Stores, Inc. of Columbus, Ohio you requested a tariff classification ruling.

The reciprocating saw set includes, in addition to the saw, a wood cutting blade, a metal cutting blade, a dust filter mask and safety goggles packaged in a heavy duty blow molded case. The 600W hand held power saw operates at 0-2400 rpm.

General Rule of Interpretation (GRI) 1, HTSUSA, 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. Goods that are, prima facie, classifiable under two or more headings, are classifiable in accordance with GRI 3, HTSUSA. 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 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., sawing). 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 3(a), are to be classified as if they consisted of the component which gives them their essential character. Since the hand held power saw clearly imparts the essential character to the set, classification will be in accordance with GRI 3(b).

The applicable subheading for the reciprocating saw set will be 8508.20.0070, Harmonized Tariff Schedule of the United States (HTS), which provides for electromechanical tools for working in the hand with self-contained electric motor: saws. 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 Robert Losche at 212-637-7038.

Sincerely,

Robert B. Swierupski
Director,

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