N027417

June 4, 2008

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

CATEGORY: Classification

TARIFF NO.: 8467.22.0070

Mr. Ray Reynolds

Lee Hardeman Customs Broker, Inc.

P.O. Box 45545

Atlanta, GA 30320-0545

RE: The tariff classification of a workshop kit from China

Dear Mr. Reynolds:

In your letter dated April 24, 2008 on behalf of C Enterprise USA, LLC
you requested a tariff classification ruling.

The item in question, i.e., the POWER8workshop, is a complete home
project workshop-in-one case kit. The kit provides the user with the
capability of converting hand held cordless power tools into benchtop
machine tools. The kit also features an adjustable fence which doubles
as a mitre fence for the table saw and a protractor for marking up work.
The kit is imported in ready-for-retail packaging. The kit is
distributed in the exact same packaging in which it is imported. There
will be no repacking following importation. The POWER8workshop is
composed of the following:

> 1 - 18v Hammer Drill (also doubles as the Drill Press engine)
>
> 1 - Circular Saw (also doubles as the Table Saw engine)
>
> 1 - Jig Saw (also doubles as the scroll saw engine)
>
> 1 - Power Handle (with rechargeable cells to provide 18v of power to
>
> each cordless tool)
>
> 1 - 18v FlashLight
>
> 1 - Spirit level
>
> 1 - Workbench/storage case

The POWER8workshop workbench/storage case can be used to convert the
above described hand held power tools into benchtop machine tools. You
indicate that the majority of the case is molded plastic with a
stainless steel working surface. For example: by attaching the circular
saw to the mounting arm, the POWER8workshop turns into a table saw The
case essentially becomes the table for the machine tool. With the saw
attached, it becomes a machine tool of heading 8465. Likewise, the hand
held drill can be converted into a benchtop drill press and the jigsaw
can be converted into a scroll saw. Thus, the workbench/storage case is
considered classifiable in heading 8466, Harmonized Tariff Schedule of
the United States (HTSUS), as a part or accessory for machine tools. The
workbench/storage case is not floor standing but it can be securely
attached to a work surface for safe operation. It can also be used as a
portable storage case for the various hand held power tools.

General Rule of Interpretation (GRI) 1, HTS, 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 and,
unless otherwise required, according to the remaining GRIs taken in
order. Goods that are, prima facie, classifiable under two or more
headings, are classifiable in accordance with GRI 3, HTS. 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., working
wood and similar materials). 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 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
examining the submitted literature, this office is of the opinion that
only the workbench/storage case of heading 8466 and the hand held power
tools of heading 8467 merit equal consideration. Neither the
workbench/storage case, the drill nor the saws can be said to impart the
essential character to the kit. Thus, by application of GRI 3(c), the
POWER8workshop is classified in the subheading which occurs last in
numerical order.

The applicable subheading for the POWER8workshop will be 8467.22.0070,
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: Saws...Reciprocating
and jig. 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,

National Commodity

Specialist Division