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NY N010859




June 6, 2007

CLA-2-82:RR:E:NC:N1:104

CATEGORY: CLASSIFICATION

TARIFF NO.: 8207.90.6000

Mr. Marcus Lynn Brumley
Amazon.com.kydc, Inc. c/o International Trade Department
605 5th Ave. S.
Seattle, WA 98104

RE: The tariff classification of two power drill accessory kits from China.

Dear Mr. Brumley:

In your letter dated May 4, 2007, you requested a tariff classification ruling.

The first kit (item number B389C-136) you describe as a Denali 136-Piece Titanium Drill accessory set. The set includes the following items: four 3” (L) bits; six 1/4” DR. 6PT socket, size: 5/16”, 3/8”, 7/16”, ¼”, 9/16”, ½”; one chuck; one 1/4”x1/4” 50MM bit adaptor; one 3/8”x1/4” 50MM bit adaptor; thirty 1” bits, sandblasted finish, seven hex, seven Phillips, seven torx, three pozi, six slotted; thirty-four 1” bits with bit box, ten torx, six Phillips, five slotted, five hex, six square, two bit extensions; twenty-seven 2” bits, sandblasted finish; eighteen HSS drill, titanium coated, M2, fully grind, round sank; seven HSS drill, black oxide, M2, fully grind, hex shank; one 120MM (L) magnetic bit extension; one 80MM (L) magnetic bit extension; three nut drivers, size: ¼”, 5/15”, ¼”; two bit stoppers; one blow mold case.

The second kit (item number B072-300) you describe as a Denali 300-Piece Drill accessory set with 3-drawer plastic tool chest. The set includes the following items: (A) Top Tray in Lid with 28 PCS Tool Parts containing the following: six 6” wood spade bits, four 12” wood spade bits, two screw finders, one countersink, four center punches, ten nut drivers with sandblasted finish, one drill gauge; (B) Tray A with 184 PCS Tool Parts containing the following: thirty-six 2” bits with sandblasted finish, seven torx, five square, nine Phillips, six slotted, four pozi, five hex; one-hundred forty-eight 1” bits with sandblasted finish, thirty torx, thirty-four slotted, forty Phillips, sixteen hex, fourteen pozi, fourteen square; (C) Tray B with 33 PCS Tool Parts containing: three – 300MM (L) masonry drill, eleven masonry drill, nine brad point drill, five hole saws, four drill stops, one hex key wrench; (D) Tray C with 55 PCS Tool Parts containing the following: fifty-five HSS drill; one 3-drawer plastic pool chest.

General Rule of Interpretation (GRI) 1, 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.

  Both kits consist 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., drilling/driving). Finally, the articles are put up in a manner suitable for sale directly to users without repacking. Therefore, the kits in question are 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. Inasmuch as no essential character can be determined, GRI 3(b) does not apply. GRI 3(c) says 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 your submission, this office is of the opinion that the items which merit equal consideration are the bits (drill and screwdriver) and drivers.

  GRI 6 states in part that merchandise is to be classified at the subheading level according to the chapter notes and GRIs. The bits and drivers are classifiable in heading 8207. Applying GRI 3(b) at the subheading level, neither the bits (drill and screwdriver) nor the nut drivers can be said to impart the essential character to the set. By application of GRI 3(c), the sets in question are classified in the subheading which occurs last in numerical order.

  The applicable subheading for both power drill accessory kits will be 8207.90.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Interchangeable tools for hand tools, whether or not power operated, or for machine-tools (for example, for pressing, stamping, punching, tapping, threading, drilling, boring, broaching, milling, turning or screwdriving), including dies for drawing or extruding metal, and rock drilling or earth boring tools; base metal parts thereof: Other interchangeable tools, and parts thereof: Other: Other: Not suitable for cutting metal, and parts thereof: For handtools, and parts thereof. The rate of duty will be 4.3 percent ad valorem.

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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