CLA-2-82:OT:RR:NC:1:118
Mr. Rick Dumas
UPS Supply Chain Solutions
One UPS Way
Champlain, NY 12919
RE: The tariff classification and marking requirements of items from various countries included in a countertop installation kit.
Dear Mr. Dumas:
In your letter dated November 19, 2012, on behalf of Belanger Lamines, you requested a tariff classification ruling. The sample you have submitted is being returned as requested.
The submitted sample is described as an installation kit. You have stated it is used to assist in the installation of laminate countertops. The kit includes the following items:
One file – the file is made of steel and measures over 17 cm in length.
Twenty-five steel screws – Each screw is a Philips head self-tapping screw with a diameter less than 6 mm and measures approximately 1” in length.
One bottle of glue – the Belanger VT laminates adhesive is described as being silicone-based and specially developed for the basic requirements in laminated countertop installation. The product will be imported as a white liquid in a 4.56 fluid ounce (135 ml) retail size plastic squeeze bottle with applicator nozzle.
One tube of Silicone – the Richelieu 100% Silicone is described as a silicone sealant suitable for sealing around bathtubs, shower stalls, sinks, vanities, tiles, laundry tubs, plumbing fixtures and as a gasket sealer for refrigerators and dishwashers. The product will be imported as a clear liquid in a 10.1 fluid ounce (300 ml) retail size plastic caulk tube with applicator nozzle.
Eight build up blocks – each rectangular piece of unfinished particle board measures 1 3/4" by 3 1/2".
One spray bottle of Belanger Cleaner - the Belanger Cleaner is described and labeled as a multi-surface cleaner. The provided sample is a clear liquid solution in a one liter spray bottle. The product does not contain any aromatic or modified aromatic surface-active agents.
Twelve steel brackets – the brackets are used to mount a countertop to a base cabinet.
Two instructions manuals (one in English and one in French) – each manual is a six panel, according-folded single sheet of paper printed on both sides with instructions on how to measure, cut and install a countertop.
The kit is imported packaged for retail sale in a cardboard box and can be sold independently or included with the sale of a countertop.
Consideration was given to classifying the kit as a set under General Rule of Interpretation (GRI) 3. However, in an email message to this office, you stated that the Belanger Cleaner is not used in the countertop installation process and is included in the packaging in order to promote the cleaner as a new product. Explanatory Note X to GRI 3 (b), provides that merchandise is a set put up for retail sale if it is composed of: (a) at least two different items classifiable in different headings; (b) it consists of items put up together to meet a particular need or carry out a specific activity; and (c) it is put up in a manner suitable for sale directly to users without repacking. Inasmuch that the Belanger Cleaner does not facilitate in the installation of a countertop, the instant merchandise is not classifiable as a GRI 3 set. Accordingly, each item in the set must be classified separately.
The applicable subheading for the silicone sealant will be 3214.10.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Caulking compounds. The general rate of duty will be 3.7% ad valorem.
The applicable subheading for the Belanger Cleaner will be 3402.90.5030, HTSUS, which provides for Organic surface-active agents (other than soap); surface-active preparations, washing preparations (including auxiliary washing preparations) and cleaning preparations, whether or not containing soap, other than those of heading 3401: Other: Other: Other: Cleaning preparations. The general rate of duty will be 3.7% ad valorem.
The applicable subheading for the laminates adhesive will be 3506.10.5000, HTSUS, which provides for: Products suitable for use as glues or adhesives, put up for retail sale as glues or adhesives, not exceeding a net weight of 1 kilogram: Other. The general rate of duty will be 2.1% ad valorem.
The applicable subheading for the particle board pieces will be 4410.11.0010, HTSUS, which provides for Particle board, oriented strand board (OSB) and similar board of wood or other ligneous materials, whether or not agglomerated with resins or other organic binding substances: Of wood: Particle board: Unworked or not further worked than sanded. The general rate of duty will be free.
The applicable subheading for the instruction manuals will be 4901.10.0040, HTSUS, which provides for printed books, brochures, leaflets and similar printed matter, whether or not in single sheets … in single sheets, whether or not folded … other. The general rate of duty will be free.
The applicable subheading for the steel screws will be 7318.14.1060, HTSUS, which provides for screws, bolts, nuts, coach screws, screw hooks, rivets, cotters, cotter pins, washers (including spring washers) and similar articles, of iron or steel: threaded articles: self-tapping screws: having shanks or threads with a diameter of less than 6 mm: other. The general rate of duty will be 6.2% ad valorem.
The applicable subheading for the steel file will be 8203.10.9000, HTSUS, which provides for files, rasps, pliers (including cutting pliers), pincers, tweezers, metal cutting shears, pipe cutters, bolt cutters, perforating punches and similar handtools, and base metal parts thereof: files, rasps and similar tools: over 17 cm in length. The general rate of duty will be free.
The applicable subheading for the twelve steel brackets will be 8302.42.3065, HTSUS, which provides for base metal mountings, fittings and similar articles…other, suitable for furniture, of iron or steel, of aluminum or of zinc, other. The general rate of duty will be 3.9% ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
With respect to marking requirements, it should be noted that Section 304 of the Tariff Act of 1930, as amended (19 U.S. C. 1304), provides that every article of foreign origin (or its container) imported into the United States shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or container) will permit, in such a manner as to indicate to the ultimate purchaser in the United States the English name of the country of origin of the article. Section 134.1(b), Customs Regulations (19 CFR 134.1(b)), defines "country of origin" as the country of manufacture, production or growth of any article of foreign origin entering the United States. Further work or material added to an article in another country must effect a substantial transformation in order to render such other country the "country of origin" within the meaning of marking laws and regulations. In this instance, none of the items in the installation kit is substantially transformed as a result of its inclusion in the set. Therefore, each item is required to be marked to indicate its own country of origin. However, since the set will be sold to the ultimate consumer in a cardboard box, this box should be marked indicating the specific country of origin for each item in the set. Individual items need not be marked if the box is marked with the country of origin of each product.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Anthony Grossi at (646) 733-3021.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division