CLA-2 CO:R:C:M 951092 DWS

Ms. Mona Webster
Import Customs Specialist
Target Stores
33 South Sixth Street
P.O. Box 1392
Minneapolis, MN 55440-1392

RE: Deluxe Emergency Kit; GRI 3(b); EN 3(b)(X); HQ 950678

Dear Ms. Webster:

This is in response to your letter of December 9, 1991, concerning the classification of the "Deluxe Emergency Kit" (style #DEK-62) under the Harmonized Tariff Schedule of the United States (HTSUS).

FACTS:

Contained within a plastic molded case, the "Deluxe Emergency Kit" consists of a set of booster cables, a light, a tire inflator, two bunge cords, a plastic water bag, ten bandaids, a siphon pump, a roll of electrical tape, and a pair of polyester-rayon work gloves. The kit is designed for use with a motor vehicle and is meant to be stored in the trunk.

ISSUE:

Is the "Deluxe Emergency Pack" 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 "Deluxe Emergency 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 "Deluxe Emergency Kit" contains several articles that do not meet a particular need or carry out a specific activity. Also, some of these articles can be used outside of an automobile, such as the work gloves, the bandaids, and the water bag. See HQ 950678, dated December 30, 1991.

The "Deluxe Emergency 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 pack must be classified separately under their respective headings in the HTSUS.

HOLDING:

The articles contained within the "Deluxe Emergency Kit" should be classified individually. The classification of any of these articles on an individual basis does not seem to present any unusual difficulties. However, 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