HQ 084551: Tool Kit

us-cbp-cross-rulings-hq-084551HQ 084551: Tool KitGuidance

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.









                                        HQ 084551


                                        August 9, 1989


            CLA-2:CO:R:C:V   084551 JAS

            CATEGORY: Classification

            TARIFF NO.: 8466.10.0070

            Mr. Keith Kroll
            Venture Stores
            P.O. Box 110
            O'Fallon, Missouri 63366-0110

            RE: Tool Kit

            Dear Mr. Kroll:

                 In your letter of April 4, 1989, to the Area Director of
            Customs, New York Seaport, you inquire as to the tariff
            classification of the Alltrade 41-piece tool kit, from Taiwan.
            A sample was submitted.  Our ruling follows.

            FACTS:

                 The merchandise in question consists of 23 screwdriver
            bits, 14 wrench sockets, a 1-inch socket adapter, a 4-inch
            extender, and 1 ratchet handle, all contained in a molded
            plastic case.

                 You maintain the tool kit is classifiable under the
            provision for tools of two or more of headings 8202 to 8205,
            put up in sets for retail sale, in subheading 8206.00.0000,
            Harmonized Tariff Schedule of the United States Annotated
            (HTSUSA).

            ISSUE:

                 Is the tool kit classifiable as claimed, or under another
            HTSUSA provision?

            LAW AND ANALYSIS:

                 The sockets, adapter, and extender are classifiable under
            the provision for hand operated spanners and wrenches; socket
            wrenches, with or without handles, drives or extensions, and











                                        - 2 -

            base metal parts, in heading 8204.  The screwdriver bits are
            classifiable as interchangeable tools for handtools, whether or
            not power-operated (for example, for screwdriving,) in heading
            8207.  The ratchet handle is classifiable as a tool holder for
            any type of tool for working in the hand, in heading 8466.
            Because the kit does not contain tools of two or more of
            headings 8202 to 8205, it does not qualify for classification
            in subheading 8206.00.0000, HTSUSA.

                 General Rule of Interpretation (GRI) 1, HTSUSA, 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, HTSUSA.  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 tool kit 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., to tighten and loosen fasteners).
            Finally, the articles are put up in a manner suitable for sale
            directly to users without repacking.  Therefore, the kit 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 3(a),
            are to be classified as if they consisted of the component
            which gives them their essential character.

                 The factor or factors which determine essential character
            will vary with the goods.  However, the nature of a component
            and its relation to the use of the goods are often factors to
            be considered.  In this case, the ratchet handle is necessary
            for the use of the screwdriver bits and the sockets.  Moreover,
            the adapter and extender are designed to be used with the
            ratchet handle to facilitate use of the sockets and bits,
            respectively.  Finally, the ratchet handle is the only
            component in the kit that is continually in use.  We therefore
            conclude that the ratchet handle imparts the essential
            character to the tool kit.



















                                       - 3 -

            HOLDING:

                 The Alltrade 41-piece tool kit is classifiable under the
            provision for other tool holders and self-opening dieheads, in
            subheading 8466.10.0070, HTSUSA.  The rate of duty is 4.9
            percent.


                                        Sincerely,



                                        John Durant, Director
                                        Commercial Rulings Division










































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