CLA-2 CO:R:C:M 950936 DWS
Mr. Lloyd Speirs
A & L Farms
58551 Dent Road
Laidlaw, British Columbia
Canada
RE: Survival Kit; GRI 3(b); EN 3(b)(X)
Dear Mr. Speirs:
This is in response to your letter of October 7, 1991,
concerning the classification of a survival kit under the
Harmonized Tariff Schedule of the United States (HTSUS).
FACTS:
The subject survival kit is contained within a sealed tin
can. It is used by hunters, skiers, bikers, etc. The kit is
comprised of a metal stove and pot, a can of petroleum fuel, a
plastic blanket, waterproof matches, a gauze pad, a glass mirror,
a plastic spoon and whistle, soup mixes, cords, a cotton ball, an
elastic band, and an instruction sheet.
ISSUE:
Is the subject survival kit a "set", or are the articles
contained within the kit to be classified under their respective
headings?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUS is in
accordance with the General Rules of Interpretation (GRI's),
taken in order. GRI 1 provides that classification is determined
according to the terms of the headings and any relative section
or chapter notes.
GRI 3 must be considered in the classification of
merchandise put up in sets for retail sale. GRI 3(b) provides
that:
[m]ixtures, composite goods consisting of different
materials or made up of different components, and goods put
up in sets for retail sale, which cannot be classified by
reference to 3(a), shall be classified as if they consisted
of the material or component which gives them their
essential character, insofar as this criterion is
applicable.
In understanding the language of GRI 3(b), the Harmonized
Commodity Description and Coding System Explanatory Notes may be
utilized. The Explanatory Notes, although not dispositive, are
to be used to determine the proper interpretation of the HTSUS.
Explanatory Note 3(b)(X) (p. 4),HTSUS, provides that "[f]or the
purpose of this Rule, the term 'goods put up in sets for retail
sale' shall be taken to mean goods which:
(a) consist of at least two different articles which are,
prima facie, classifiable in different headings . . .;
(b) consist of products or articles put up together to meet
a particular need or carry out a specific activity; and
(c) are put up in a manner suitable for sale directly to
users without repacking (e.g., in boxes or cases or on
boards)."
The survival kit does not meet the criteria for treatment as
a set under GRI 3 analysis. The articles in the kit "consist of
at least two different articles which are, prima facie,
classifiable in different headings" and the kit is "put up in a
manner suitable for sale directly to users without repacking."
However, the kit does not "consist of products or articles put
up together to meet a particular need or carry out a specific
activity." The survival kit contains articles that do meet more
than one particular need or carry out more than one specific
activity.
The subject survival kit does not meet the criteria for
treatment as a set under GRI 3 analysis. Under GRI 1, all of the
articles contained within the kit must be classified separately
under their respective headings in the HTSUS.
HOLDING:
The articles contained within the survival kit should be
classified individually. The classification of any of these
articles on an individual basis does not seem to present any
unusual difficulties. If you are unsure of the classification of
a particular article, you should use the District Rulings
procedure as usual.
Sincerely,
John Durant, Director
Commercial Rulings Division