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HQ 966110




March 10, 2003

CLA-2 RR:CR:GC 966110 GOB

CATEGORY: CLASSIFICATION

TARIFF NO.: 8204.11.00

Debbie Clune
PBB Global Logistics
670 Young Street
Tonawanda, NY 14150

RE: Revocation of NY D89007; Frog Tool; Multi-Purpose Tool

Dear Ms. Clune:

This letter is with respect to NY D89007 dated March 11, 1999, issued to PBB Global Logistics on behalf of the Great American Tool Company by the Director, National Commodity Specialist Division. We have reviewed the classification in NY D89007 and have determined that it is incorrect. This ruling sets forth the correct classification.

Pursuant to section 625(c), Tariff Act of 1930 (19 U.S.C. 1625(c)), as amended by section 623 of Title VI (Customs Modernization) of the North American Free Trade Agreement Implementation Act, Pub. L. 103-182, 107 Stat. 2057, 2186 (1993), notice of the proposed revocation of NY H89007, as described below, was published in the Customs Bulletin on February 5, 2003. No comments were received in response to the notice.

FACTS:

In NY D89007 the article at issue was a Frog Tool, which was described as follows:

The item is a multi-functional tool called a Frog Tool. The name is derived from the shape of the tool. The fifteen functions are: 3/16" Allen Wrench, #2 Phillips Screwdriver, #25 Torx Bit, 1/4" Acc. Bit Drive, 3/8" square drive, 7/16" Wrench, 1/2" Wrench, .028 Plug Gap Tool, 0.32 Plug Gap Tool, Bottle Opener, Wire Stripper, .036 Plug Gap Tool, Box Cutter, #15 Torx Bit and a Slotted Screwdriver.

In NY D89007 Customs classified the Frog Tool in subheading 8205.90.00, Harmonized Tariff Schedule of the United States ("HTSUS"), as: "Sets of articles of two or more of the foregoing subheadings." The rate of duty for subheading 8205.90.00, HTSUS, is: "The rate of duty applicable to that article in the set subject to the highest rate of duty." That rate was found to be the rate for subheading 8204.20.00, HTSUS.

We note that the composition of the Frog Tool has changed slightly based upon information obtained recently from the Great American Tool Company Internet site. The Great American Tool Company Internet site describes the Frog Tool to be of durable, stainless steel construction and 4.125" in length and 1.75" in width. It is a primarily flat object with many of the components protruding from it. The Frog Tool includes: a straight bit screwdriver; #2 Phillips(r) bit; 9/16" wrench; 1/2" wrench; 7/16" wrench; 14 mm wrench; 12 mm wrench; 1/4" hex drive; 3/8" square drive; 1/4" square drive; .035 plug gap tool; .032 plug gap tool; .030 plug gap tool; valve core tool; and #25 torx(r) bit.

In correspondence with Customs, you indicated that the Frog Tool, with the components as described in NY D89007, was never imported due to manufacturing issues. You request that our classification ruling reflect the current composition of the Frog Tool.

ISSUE:

What is the classification under the HTSUS of the Frog Tool?

LAW AND ANALYSIS:

Classification under the HTSUS is made in accordance with the General Rules of Interpretation ("GRI's"). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRI's may then be applied. GRI 2 is not applicable here.

GRI 3 provides in pertinent part as follows:

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 of different components, and goods put up in sets for 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.

EN (X) to GRI 3(b) provides:

For the purposes of this Rule, the term "goods put up in sets for retail sale" shall be taken to mean goods which:

(a) consist of at least two different articles which are, prima facie, classifiable in different headings ...

(b) consist of products or articles put up together to meet a particular need or carry out a specific activity; and

(c) are put up in a manner suitable for sale directly to users without repacking (e.g., in boxes or cases or on boards).

We find that the Frog Tool is not a "set put up for retail sale" within the meaning of GRI 3 because it does not meet the definition stated in EN (X) to GRI 3(b). Because it is one article, it does not meet the requirement that it consist of at least two articles. Therefore, because the Frog Tool is not a set put up for retail sale, it is not classified in subheading 8205.90.00, HTSUS.

We next examine the issue of whether the Frog Tool is a composite good within the meaning of the term in GRI 3(b). EN (IX) to GRI 3(b) provides:

For the purposes of this Rule, composite goods made up of different components shall be taken to mean not only those in which the components are attached to each other to form a practically inseparable whole but also those with separable components, provided these components are adapted one to the other and are mutually complementary and that together they form a whole which would not normally be offered for sale in separate parts. [Emphasis in original.]

We find that the Frog Tool is a composite good because it meets the terms of EN (IX) to GRI 3(b), i.e., the components are attached to each other to form a practically inseparable whole; they are adapted one to the other and are mutually complementary; and they form a whole, the specific components of which would not normally be offered for sale in separate parts. The components would not normally be offered for sale in separate parts because they are not detachable from the Frog Tool. This finding is consistent with NY 886357 dated July 15, 1993 where Customs found a multi-purpose tool (a "Handy-Plier Versatool") to be a composite good; and NY F85958 dated May 9, 2000, where Customs found a multi-purpose tool kit (a "wallet card tool") to be a composite good.

Therefore, the Frog Tool is classified pursuant to GRI 3. The five wrenches and the three drives are provided for in heading 8204, HTSUS; the screwdriver (with the attached bits) is provided for in heading 8205 HTSUS; and the three plug gap tools are provided for in heading 9031, HTSUS. Pursuant to GRI 3(a), the various components of the Frog Tool are regarded as equally specific. Pursuant to GRI 3(b), the essential inquiry is which component provides the Frog Tool with its essential character. We find that the essential character of the Frog Tool is provided by the five wrenches which predominate in number vis-a-vis the other components. The wrenches are classified in subheading 8204.11.00, HTSUS, as: "Hand operated-spanners and wrenches (including torque meter wrenches but not including tap wrenches); socket wrenches, with or without handles, drives or extensions; base metal parts thereof: Hand-operated spanners and wrenches, and parts thereof: Nonadjustable, and parts thereof." Accordingly, at GRI 3(b), the Frog Tool is classified in subheading 8204.11.00, HTSUS.

HOLDING:

At GRI 3(b), the Frog Tool is classified in subheading 8204.11.00, HTSUS, as: "Hand operated-spanners and wrenches (including torque meter wrenches but not including tap wrenches); socket wrenches, with or without handles, drives or extensions; base metal parts thereof: Hand-operated spanners and wrenches, and parts thereof: Nonadjustable, and parts thereof."

EFFECT ON OTHER RULINGS:

NY D89007 is revoked. In accordance with 19 U.S.C. 1625(c), this ruling will become effective 60 days after publication in the Customs Bulletin.

Sincerely,

Myles B. Harmon, Director
Commercial Rulings Division

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