United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2006 NY Rulings > NY M84704 - NY M84757 > NY M84706

Previous Ruling Next Ruling
NY M84706




June 29, 2006

CLA-2-84:RR:NC:1:104 M84706

CATEGORY: CLASSIFICATION

TARIFF NO.: 8467.29.0035

Mr. Terry McCracken
R.J. McCracken & Son, Inc.
5345 44th Street, S.E.
Grand Rapids, MI 49512-4001

RE: The tariff classification of a power tool set from China

Dear Mr. McCracken:

In your letter dated June 21, 2006 on behalf of Chervon North America Inc. you requested a tariff classification ruling.

The KRAFTtech™ “31 Piece Homeowner’s Tool Kit”, Item #CK4-1N, consists of the following articles: 1 pc. - 7-1/4” Circular Saw (Model CS185CF) with 1 pc. - Blade Wrench
1 pc. - Edge Guide
1 pc. - 12V Cordless Drill/Driver (Model CD01CC-12) with 6 pcs. - 1” Screwdriver Bits
1 pc. - Magnetic Bit Holder
1 pc. - Double End Bit
1 pc. - 1.0A Rotary Tool (Model MD15HJ) with 5 pcs. - Cutting Discs
10 pcs. - Grinding Stones
1 pc. - 12V Flash Light (Model CL01CA)
1 pc. - Battery Charger
1 pc. - Heavy Duty Nylon Bag for use in storing and transporting the tools. The bag bears the KRAFTtech™ logo and features pockets to secure the kit’s components. In addition, the bag’s bottom is reinforced with cardboard.

All of the foregoing will be imported in the retail packaging in which it will be sold. No repacking is involved. Both the drill/driver and the flashlight incorporate a 12V rechargeable battery. Also listed in the “Specifications” found on the retail box’s right side (but not included in the “Contents” listing on the box’s left side) is an 18T Carbide Tipped Blade for the circular saw.

General Rule of Interpretation (GRI) 1, Harmonized Tariff Schedule of the United States (HTSUS), 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, HTSUS. 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 power tool set 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., working wood and similar materials). Finally, the articles are put up in a manner suitable for sale directly to users without repacking. Therefore, the power tool set 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.

Inasmuch as no essential character can be determined, GRI 3(b) does not apply. GRI 3(c) states that, if neither GRI 3(a) nor GRI 3(b) applies, merchandise shall be classified in the heading which occurs last in numerical order among those equally meriting consideration. After reviewing the literature, this office is of the opinion that only the cordless drill, the circular saw and the rotary tool merit equal consideration. The rotary tool is described as an AC only detail sander, cut-off wheel and engraver. It is not battery operated. As per details found in a supplemental fax dated June 28, 2006 to this office from Mr. Todd Wilfong of Chervon North America, Inc., the rotary tool is capable of a variety of functions, e.g., detail sanding, polishing, engraving and as a mini cut off tool. Principal use is said to be detail sanding. In this case, all three power tools fall under the same heading, i.e., heading 8467, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tools for working in the hand, pneumatic, hydraulic or with self-contained electric or nonelectric motor, and parts thereof.

GRI 6 states in part that merchandise is to be classified at the subheading level according to the chapter notes and GRIs. The cordless drill/driver is classifiable in subheading 8467.21.0010, HTSUS, which provides for tools for working in the hand with self-contained electric motor: drills of all kinds rotary: battery powered. The circular saw is classifiable in subheading 8467.22.0020, HTSUS, which provides for tools for working in the hand with self-contained electric motor: saws circular. The rotary tool is classifiable in subheading 8467.29.0035, HTSUS, which provides for tools for working in the hand with self-contained electric motor: other grinders, polishers and sanders: other: other. Applying GRI 3(b) at the subheading level, neither the drill, the saw nor the rotary tool can be said to impart the essential character to the kit. By application of GRI 3(c), the KRAFTtech™ “31 Piece Homeowner’s Tool Kit”, Item #CK4-1N, is classified in the subheading which occurs last in numerical order.

The applicable subheading for the KRAFTtech™ “31 Piece Homeowner’s Tool Kit”, Item #CK4-1N will be 8467.29.0035, HTSUS, which provides for Tools for working in the hand, pneumatic, hydraulic or with self-contained electric or nonelectric motor, and parts thereof: With self-contained electric motor: Other Grinders, polishers and sanders: Other: Other. The rate of duty will be free.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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 Patricia O’Donnell at 646-733-3011.

Sincerely,

Robert B. Swierupski
Director,

Previous Ruling Next Ruling

See also: