Ottawa, January 7, 2014
The editing revisions made in this memorandum do not affect or change any of the existing policies or procedures.
This memorandum explains the Canada Border Services Agency’s administrative policy for the tariff classification of ratchet drives imported either as part of a socket set or as separate goods.
Table of Contents
82.04 Hand-operated spanners and wrenches (including torque meter wrenches but not including tap wrenches); interchangeable spanner sockets, with or without handles.
8204.20.00 -Interchangeable spanner sockets, with or without handles
82.07 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 screw-driving), including dies for drawing or extruding metal, and rock-drilling or earth-boring tools.
8207.90 -Other interchangeable tools
Guidelines and General Information
Description of the Goods
1. Ratchet drives consist of a steel bar. At the working end of the bar, there is a “drive” which is a small, rectangular or hexagonal metal “male” head that permits the attachment of spanner sockets. Typical drives are 1/4, 3/8, 1/2, 3/4 or 1-inch square, or 1/4, 3/8 or 1/2 inch hexagonal, each with a height approximately equal to its width.
2. The basic mechanism of the ratchet in the ratchet drive is the pawl and ratchet, which consists of a pivoting spike that engages with the ratchet wheel to allow motion in only one direction.
3. The other end of the ratchet drive is shaped like a handle to permit the ease of use. These include: flex handles (breaker bars), ratchet handles, speed handles (crank handle drivers), spinner (straight comfortable grip) handles and T-handles.
4. Socket sets come in many different varieties. A basic set may consist of at least one driver (also known as a handle), several sockets, and one or more extension pieces. Various components of socket sets combine to form wrenches and are thus fully functional hand tools. Socket sets are often associated with tool sets that are of a type used for automotive repair.
Tariff Classification Policy
5. Both ratchet drives and sockets are considered to be interchangeable tools. Although unsuitable for independent use, they are designed to be fitted into each other to make a complete functional article.
6. Interchangeable sockets with or without handles are named in the text of heading 82.04 specifically, subheading 8204.20. In accordance with Item 2 in the Explanatory Note to heading 82.04, drives and extensions are also classified under this heading if they are imported with the sockets.
7. Heading 82.07 provides for a wide range of interchangeable tools for hand tools. These tools are described in the Explanatory Notes to heading 82.07 as “an important group of tools which are unsuitable for use independently, but are designed to be fitted, as the case may be, into (A) hand tools, whether or not power-operated.” The design and function of ratchet drives are reflected in this reference
8. When the ratchet drives are imported as part of a socket set, they are classified along with other components of the set under tariff item 8204.20.00 as interchangeable spanner sockets, with or without handles.
9. When ratchet drives are imported separately, they are classified under tariff item 8207.90.90 as other interchangeable tools.
10. For certainty regarding the tariff classification of a product, importers may request an advance ruling on tariff classification. Details on how to make such a request are found in Memorandum D11-11-3, Advance Rulings for Tariff Classification.
11. For more information, within Canada call the Border Information Service at 1-800-461-9999. From outside Canada call 204-983-3500 or 506-636-5064. Long distance charges will apply. Agents are available Monday to Friday (08:00 – 16:00 local time/except holidays). TTY is also available within Canada: 1-866-335-3237
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