NY 809186

April 25, 1995

CLA-2-82:S:N:N3:115 809186

CATEGORY: Classification

TARIFF NO.: 8201.10.0000; 8201.30.0000; 8201.90.6000; 8201.50.0000;

8204.20.0000; 8205.51.3060

Mr. Warren E. Coe

Amway Corporation

7575 E. Fulton Road - Dept.52-2A

Ada, Michigan 49355

RE: The tariff classification of tools sets from Taiwan.

Dear Mr. Coe:

In your letter dated March 24, 1995, you requested a tariff

classification ruling.

The subject items are described as follows:

1\) Four piece garden tool set - model F3270 - includes 2

shovels, a claw and a pointed weed popper

2\) Five piece garden tool set - model F3647 - includes

pruning shears, a claw, a hand shovel, a pointed weed

popper and grass clippers

3\) 82 piece tool set - model F4545 - includes a socket set

with a ratchet handle and a screwdriver bit set with

a separate handle

4\) Five piece brass plated fireplace tool set - model X3945

\- includes

a poker, a shovel brush, prongs and a stand

5\) Four piece brass plated fireplace tool set - model F4743

\- includes

a poker, a shovel, a brush and a stand

The applicable subheading for the shovels in models F3270

and F3647 will be 8201.10.0000, Harmonized Tariff Schedule of the

United States (HTS), which provides for spades and shovels, and

parts thereof. The duty rate will be 2.4% ad valorem.

The applicable subheading for the claws in models F3270 and

F3647 will be 8201.30.0000, Harmonized Tariff Schedule of the

United States (HTS), which provides for mattocks, picks, hoes and

rakes, and parts thereof. The duty rate will be 2.3% ad valorem.

The applicable subheading for the pointed weed poppers in

models F3270 and F3647 will be 8201.90.6000, Harmonized Tariff

Schedule of the United States (HTS), which provides for other

handtools of a kind used in agriculture, horticulture or forestry,

and parts thereof. The duty rate will be free.

The applicable subheading for the pruning shears and grass

clippers in model F3647 will be 8201.50.0000, Harmonized Tariff

Schedule of the United States (HTS), which provides for secateurs

and similar one-handed pruners and shears, and parts thereof. The

duty rate will be 1 cent each + 2.8% ad valorem.

The 82 piece tool set contains two or more tools subject to

two or more of the headings of 8202 to 8205. These tools are

therefore subject to classification in heading 8206.00.0000 of the

Harmonized Tariff Schedules (HTS). This heading states that tools

which are classifiable in two or more of the headings of 8202 to

8205, and are put up in sets for retail sale are dutiable at the

rate applicable to that article in the set subject to the highest

rate of duty. The socket wrenches are the articles in this set

subject to the highest rate of duty.

The applicable subheading for the 82 piece tool set, model

F4545, as derived from heading 8206.00.0000 HTS, will be

8204.20.0000, Harmonized Tariff Schedule of the United States

(HTS), which provides for socket wrenches, with or without handles,

drives and extensions, and parts thereof. The duty rate will be 9%

ad valorem. Though the set contains articles classified in

headings other than 8206, the essential character of the set is

derived from the articles classified in HTS 8206.

The applicable subheading for the fireplace tool sets,

models X3945 and F4743, will be 8205.51.3060, Harmonized Tariff

Schedule of the United States (HTS), which provides for other

household tools and parts thereof: of iron or steel: other. The

duty rate will be 5% ad valorem.

Consideration was given to classifying all of the products

in models F3270 and F3647 under subheading 8201.90.6000, HTS, as

you have suggested. However, most of these items are provided for

and will be classified accordingly.

This ruling is being issued under the provisions of Section

177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry

documents filed at the time this merchandise is imported. If the

documents have been filed without a copy, this ruling should be

brought to the attention of the Customs officer handling the

transaction.

Sincerely,

Jean F. Maguire

Area Director

New York Seaport