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NY N019343




November 6, 2007

CLA-2-82:OT:RR:NC:N1:118

CATEGORY: CLASSIFICATION

TARIFF NO.: 8203.20.6030

Ms. Amy Morgan
Costco Wholesale
999 Lake Drive
Issaquah, WA 98027

RE: The tariff classification of a “Crop-A-Dile” kit from China.

Dear Ms. Morgan:

This ruling is being issued to correct Customs Ruling Number N018025, dated October 22, 2007. The ruling letter contained a mistake of fact and clerical error. The “Crop-A-Dile” tool included within the kit is not of the same class or kind as the eyelet setting tool that you referred to in ruling L88705. This mistake of fact resulted in an incorrect classification in ruling number N018025. In addition, the “Crop-A-Dile tool was inadvertently referred to as a “Crop-A-Dial” tool. A complete corrected ruling follows.

In your letter dated October 2, 2007, you requested a tariff classification ruling.

The “Crop-A-Dile” kit you describe includes a chrome plated steel pliers type hand tool that punches holes through a variety of materials and sets eyelets, snaps or other embellishments. The kit also includes 640 eyelets and 2 storage trays. All pieces will be packaged together for retail sale. The tool imparts the essential character of the set.

Reference was made in your letter to the eyelet setter in ruling NY L88705. The eyelet setter within that ruling consisted of two steel rods within a coiled spring. The striking of the rods together enabled the tool to perform its intended functions of punching holes and setting eyelets. The “Crop-A-Dile” eyelet setter, which punches holes for the purpose of preparing the material for setting eyelets, is a pliers type tool, not at all similar to the tool in ruling L88705. In understanding the language of the Harmonized Tariff Schedule of the United States (HTSUS), the Harmonized Commodity Description and Coding System Explanatory Notes may be utilized. The Explanatory Notes (ENs), although not dispositive nor legally binding, provide a commentary on the scope of each heading of the HTSUS, and are the official interpretation of the Harmonized System at the international level. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989). Eyelet and eyelet closing pliers are specifically mentioned within the ENs of heading 8203, HTSUS.

The applicable subheading for the “Crop-A-Dile” kit will be 8203.20.6030, HTSUS, which provides for files, rasps, pliers (including cutting pliers), pincers, tweezers, metal cutting shears, pipe cutters, bolt cutters, perforating punches and similar handtools, and base metal parts thereof: pliers (including cutting pliers), pincers, tweezers and similar tools, and parts thereof: other: other (except parts), pliers. The rate of duty will be 12¢/doz. + 5.5% 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 Kathy Campanelli at 646-733-3021.

Sincerely,

Robert B. Swierupski
Director,

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