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NY H86865




January 24, 2002

CLA-2-84:RR:NC:1:104 H86865

CATEGORY: CLASSIFICATION

TARIFF NO.: 8467.29.0090

Mr. Jiro Takeuchi
Mitsuo-Soko (U.S.A.) Inc.
3 Butterfield Trail, Suite 122
El Paso, Texas 79906

RE: The tariff classification of a rebar tying machine kit from Japan.

Dear Mr. Takeuchi:

In your letter dated December 26, 2001 on behalf of U-Tier Co., Ltd. of Dallas, Texas you requested a tariff classification ruling.

The rebar tying machine is a hand held, battery operated tool incorporating a dc motor. It will hold the crossed reinforcing bars, feed the tie wire, and wind, cut and tie it in one action. The tool itself weighs approximately seven pounds and comes in two sizes, one is 2’ 2” and the other is 1’ 7” long. In addition to the rebar tying machine, the kit includes two nicad batteries, a battery charger, ten spools of tie wire, a wire cutter and instruction manual in a molded plastic fitted case. The case is imported and resold in a cardboard box bearing the name of the tool and the manufacturer. While most kits will be imported with a 110V battery charger, U-Tier will be importing some with 220V battery chargers to accommodate anticipated export sales.

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 relevant 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 rebar tying machine 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., rebar tying). 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. It is the opinion of this office that the rebar tying machine imparts the essential character to this set.

The applicable subheading for the rebar tying machine kit will be 8467.29.0090, Harmonized Tariff Schedule of the United States (HTS), which provides for tools for working in the hand with self-contained electric motor: other. 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 646-733-3011.

Sincerely,

Robert B. Swierupski
Director,

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