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NY N006430




March 8, 2007

CLA-2-84:RR:E:NC:N1:104

CATEGORY: CLASSIFICATION

TARIFF NO.: 8467.11.5040

Ms. Carolyn Laskavy
Central Purchasing, LLC.
3491 Mission Oaks Boulevard
Camarillo, CA 93012

RE: The tariff classification of a 48-piece pneumatic tool kit from Taiwan.

Dear Ms. Laskavy:

In your letter dated February 6, 2007 you requested a tariff classification ruling.

The 48-piece pneumatic tool kit (SKU #95034) contains the following items:

One ½’ air impact wrench with aluminum housing and steel components (max torque = 230 ft lbs, operating pressure = 90 PSI max, operating speed = 7000 RPM). One 3/8” reversible air drill with aluminum body and steel components (operating pressure = 90 PSI max, operating speed = 1800 RPM, chuck = 3/8” with key). One ¼” air die grinder made of polished aluminum and black zinc plated steel (operating pressure = 90 PSI max, operating speed = 22000 max). One 6” dual action air sander made of cast aluminum body with machined hardened high carbon steel (operating pressure = 90 PSI max, operating speed = 10000 RPM). One 150mm air impact hammer with cast aluminum body and machined hardened high carbon steel (operating pressure = 90 PSI max, operating speed = 4500 BPM). Ten mounted stone grinder points.
One 5” impact extension handle.
Ten impact sockets.
Two spanner wrenches.
Four driver bits.
One 4mm hex key.
One adapter.
Four chisel bits.
One plastic carrying case.
Five male air fittings.

All of the foregoing will be imported in the retail packaging in which it will be sold. No repacking is involved.

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 pneumatic 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., performing mechanical operations (such as working, tightening, loosening) on various materials]. Finally, the articles are put up in a manner suitable for sale directly to users without repacking. Therefore, the pneumatic 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 that occurs last in numerical order among those equally meriting consideration. After reviewing the literature, this office is of the opinion that only air drill, air grinder, air hammer, air sander and air wrench merit equal consideration. In this case, all five air 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 air drill, air grinder, air hammer and air sander are classifiable in subheading 8467.11.10, HTSUS, which provides for pneumatic, rotary type tools for working in the hand which are suitable for metal working The air wrench is classifiable in subheading 8467.11.50, HTSUS, which provides for other pneumatic, rotary type tools for working in the hand. Applying GRI 3(b) at the subheading level, no one pneumatic rotary tool can be said to impart the essential character to the pneumatic tool kit. By application of GRI 3(c), the 48-piece pneumatic tool kit/ SKU #95034 is classified in the subheading, which occurs last in numerical order.

The applicable subheading for the 48-piece pneumatic tool kit/SKU #95034 will be 8467.11.5040, HTSUS, which provides for Tools for working in the hand, pneumatic, hydraulic or with self-contained electric or nonelectric motor, and parts thereof: Pneumatic: Rotary type (including combined rotary-percussion): OtherWrenches, other than nut runners The rate of duty will be free.

You also requested a correct piece count for the 48-piece pneumatic tool kit. The entire tool kit will be counted as one item.

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,

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