CLA-2-95:OT:RR:NC:N4:424
Ms. Lorrie Roddy
RF International, Ltd.
300 Park Blvd, Suite 350
Itasca, IL 60143
RE: The tariff classification of a flask and cigar set with playing cards from China
Dear Ms. Roddy:
In your letter dated August 2, 2013, you requested a tariff classification ruling on behalf of Things Remembered.
A sample of an item identified as “FLSK CIGAR SET,” SKU# 776266, was received with your request. The item consists of a cigar tube, a similarly shaped flask, a cigar cutter with a guillotine-type metal blade, a standard deck of playing cards and a fitted case for all of the aforementioned items. The flask and cigar tube are constructed of stainless steel with a mirror finish. The case is constructed of PU plastic sheeting that is reinforced.
In your request you stated that the item should be classified as a set since it is packaged ready for retail sale at the time of importation. Since no one item provided the essential character of the set, you stated that GRI 3(c) should apply, thereby classifying the entire set under the heading which occurred last in numerical order among those which equally merited consideration, which would have been heading 9504 for the playing cards. However, in this case, GRI 3(c) is not reached nor is it applicable.
GRI 3(b) provides that mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale shall be classified as if they consisted of the material or component which gives them their essential character. Explanatory Note (X) to GRI 3(b) states, in part, that the term “goods put up in sets for retail sale” shall be taken to mean goods which consist of at least two different articles which are, prima facie, classifiable in different headings, are put up together to meet a particular need or carry out a specific activity, and are put up in a manner suitable for sale directly to users without repacking.
While the components of the kit are made up of two or more articles classified in different headings and are put up in a manner suitable for sale directly to users without repacking, the items are not considered a set for tariff purposes as they are not put up together to meet a particular need or carry out a specific activity. Drinking, preparing and smoking a cigar and playing a game of cards are all carrying out different activities and do not meet a particular need. Consequently, they do not meet the criteria for a set and each component must be classified separately.
The applicable subheading for the deck of playing cards will be 9504.40.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Articles for arcade, table or parlor games…; parts and accessories thereof: Playing cards.” The rate of duty will be free.
The applicable subheading for the cigar tube and flask will be 7326.90.3500, HTSUS, which provides for other articles of iron or steel, other, other, containers of a kind normally carried on the person, in the pocket or in the handbag. The rate of duty will be 7.8% ad valorem.
The applicable subheading for the cigar cutter will be 8214.90.9000, HTSUS, which provides for other articles of cutlery (for example, hair clippers, butchers' or kitchen cleavers, chopping or mincing knives, paper knives); manicure or pedicure sets and instruments (including nail files); base metal parts thereof: other: other (including parts). The rate of duty will be 1.4¢ each plus 3.2% ad valorem.
The applicable subheading for the case will be 4202.32.1000, HTSUS, which provides for articles of a kind normally carried in the pocket or the handbag, with outer surface of sheeting of plastic or of textile materials, with outer surface of sheeting of plastics, of reinforced or laminated plastics. The rate of duty will be 12.1¢/kg + 4.6% 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/.
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 James Forkan at (646) 733-3025.
Sincerely,
Myles B. Harmon
Acting Director
National Commodity Specialist Division