CLA-2-95:OT:RR:NC:N4:424
Mr. Philip Robinson
FedEx Trade Networks
2820 B Street NW
Suite 101
Auburn, WA 98001
RE: The tariff classification of a ski/snowboard tuning kit from multiple countries
Dear Mr. Robinson:
In your letter dated January 22, 2013, you requested a tariff classification ruling on behalf of R C Products.
A sample of the “Bakoda Ski/Snowboard Tuning Kit” was received with your request. The kit consists of the following components which are all packaged together for retail sale upon importation into the U.S. in a zippered nylon case which is designed to hold the items securely:
The Zackly Driver is a compact hand-held tool that is used to make adjustments to snowboards or ski bindings. It is meant to be carried in a user’s pocket for making adjustments while skiing or snowboarding due to varying snow and hill conditions. The tool consists of a steel ratchet driver with a plastic housing and three interchangeable stainless steel screwdriver bits (two Philips and one flat). Two of the bits are stored in the plastic housing. The chrome plated steel handle folds out and is fitted with a removable double-end box wrench. It is made in Taiwan.
The plastic wax scraper has an edge notch and is the correct dimensions and thickness needed to assist in the application and/or removal of wax on a ski or snowboard. It is made in Taiwan.
The razor edge tool is a two-sided file mounted in a cast aluminum body. It is specifically designed to sharpen or deburr a ski or snowboard’s metal edge, providing for better contact and performance while skiing or snowboarding. A small brush to clean the fillings is included in a small compartment under the device. It is made in Taiwan.
The carrying case is constructed with an outer surface of nylon textile material. The case is designed to provide storage, protection, organization, and portability to a Zackly Driver, a razor edge tool, a plastic wax scraper, and the other contents named above. The case has two carrying handles and a zipper closure along three sides. The interior compartment has a textile lining. It features several elastic loops on one side of the case. The other side of the case has a zippered pocket, an open pocket, an elastic loop, and a hanging hook. The carrying case measures approximately 6.5” (W) x 8.5” (H) x 1.5” (D). It is made in Vietnam.
The Lightspeed Hot Wax, which is of U.S. origin, is used to improve a ski or snowboard’s glide characteristics over the snow. No work or value has been performed or added to the wax. It is simply added to the kit in Canada prior to importation to the U.S.
A 20-page “Tuning Instructions” booklet that measures approximately 4” (L) x 4” (W).
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 that: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of 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.
While the components of the “Bakoda Ski/Snowboard Tuning 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. The wax scraper, razor edge tool and wax are all used to prepare a ski or snowboard prior to engaging in the sporting activity. The Zackly Driver with its compact design, as stated above, is used for “on-the-spot” adjusting of one’s bindings while skiing or snowboarding due to varying snow and hill conditions. Therefore, they do not meet the criteria for a set and each component must be classified separately.
Note 3, to Chapter 95, states that "subject to note 1 above, parts and accessories which are suitable for use solely or principally with articles of this chapter are to be classified with those articles." The wax scraper and razor edge tool meet this requirement and will be classified as an accessory to skis. However, the Zackly Driver does not meet the terms of this note. Other than its compact size, there is nothing that differentiates it as belonging to a class or kind of goods similar to other commercially available ratchet screwdrivers. The nylon case also cannot be classified in Chapter 95 since it is excluded by application of Note 1(d).
As for the wax, since it is of U.S. origin, it may be eligible for duty free treatment under subheading 9801.00.10, Harmonized Tariff Schedule of the United States (HTSUS), upon return to the United States. Subheading 9801.00.10, HTSUS, provides for duty-free entry of U.S. products that are exported and returned without having been advanced in value or improved in condition by any process of manufacture or other means while abroad. Items satisfying the aforementioned conditions will be afforded duty-free treatment, provided the documentation requirements of 19 C.F.R. 10.1 are satisfied.
The applicable subheading for the wax scraper and razor edge tool will be will be 9506.11.6000, HTSUS, which provides for "Articles and equipment for general physical exercise…athletics, other sports…parts and accessories thereof: Snow-skis and other snow-ski equipment; parts and accessories thereof: Skis and parts and accessories thereof, except ski poles: Parts and accessories.” The rate of duty will be Free.
The applicable subheading for the Zackly Driver will be 8205.40.0000, HTSUS, which provides for handtools (including glass cutters) not elsewhere specified or included; blow torches and similar self-contained torches; vises, clamps and the like, other than accessories for and parts of machine tools; anvils; portable forges; hand- or pedal-operated grinding wheels with frameworks; base metal parts thereof: screwdrivers, and parts thereof. The rate of duty will be 6.2% ad valorem.
The applicable subheading for the carrying case will be 4202.92.9026, Harmonized Tariff Schedule of the United States (HTSUS), which provides for, in part, other containers and cases, with outer surface of textile materials or sheeting of plastic, other, other, with outer surface of textile materials, of man-made fibers. The rate of duty will be 17.6% ad valorem.
The applicable subheading for the instruction booklet will be 4901.99.0092, HTSUS, which provides for Printed books, brochures, leaflets and similar printed matter, whether or not in single sheets: Other: Other: Other: Other: Containing 5 or more pages each, but not more than 48 pages each (excluding covers). The rate of duty will be Free.
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/.
In your submission, you also requested the country of origin marking requirements. The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article.
Part 134, Customs Regulations (19 CFR Part 134), implements the country of origin marking requirements and exceptions of 19 U.S.C. 1304. Section 134.41(b), Customs Regulations (19 CFR 134.41(b)), mandates that the ultimate purchaser in the U.S. must be able to find the marking easily and read it without strain. Section 134.1(d), defines the ultimate purchaser as generally the last person in the U.S. who will receive the article in the form in which it was imported. If an imported article is to be sold at retail in its imported form, the purchaser at retail is the ultimate purchaser. In this case, the ultimate purchaser of the tuning kit is the consumer who purchases the product at retail.
An article is excepted from marking under 19 U.S.C. 1304 (a)(3)(D) and section 134.32(d), Customs Regulations (19 CFR 134.32(d)), if the marking of a container of such article will reasonably indicate the origin of such article. Accordingly, if Customs is satisfied that the article will remain in its container until it reaches the ultimate purchaser and if the ultimate purchaser can tell the country of origin of the “Bakoda Ski/Snowboard Tuning Kit” by viewing the container in which it is packaged, the individual items would be excepted from marking under 19 U.S.C. 1304 (a)(3)(D) and 19 CFR 134.32(d).
Accordingly, marking the container (the nylon case) in which the tuning kit is imported and sold to the ultimate purchaser in lieu of marking the article itself is an acceptable country of origin marking for the item provided the port director is satisfied that the article will remain in the marked container until it reaches the ultimate purchaser. Moreover, since the individual components of the kit do not lose their identity as a result of being packaged together in the nylon case, the case should be marked to indicate the country of origin of each individual component contained within the “Bakoda Ski/Snowboard Tuning Kit.”
It must be noted, if a good is determined to be an article of U.S. origin, it is not subject to the country of origin marking requirements of 19 U.S.C. §1304. Whether an article may be marked with the phrase "Made in the USA" or similar words denoting U.S. origin, is an issue under the authority of the Federal Trade Commission (FTC). We suggest that you contact the FTC Division of Enforcement, 600 Pennsylvania Avenue, N.W., Washington, D.C. 20580 on the propriety of proposed markings indicating that an article is made in the U.S. Therefore, this ruling does not address the applicability as to whether the marking of “Made in the U.S.A.” is properly shown for the wax.
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,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division