Under the GRI classification rules, the duty rate for a set classified under 8206 is the rate applicable to the component that attracts the highest duty. Importers must identify each tool type in the set, determine the applicable rate for each, and apply the highest rate to the entire set. This makes it important to analyze set contents before importation, particularly for sets mixing tools with different duty exposures.

No. Heading 8206 requires that the set combine tools from at least two different headings within 8202–8205. A set consisting entirely of socket wrenches, drives, and extensions draws from only heading 8204 and remains classified there under 820420. The multi-heading combination is a prerequisite for 8206 to apply.