CLA-2-38:OT:RR:NC:2:235
Mr. Louise Chevanelle
Formation Douane Louise Chevanelle, Inc.
490 Rue Providence
Granby, QC J2H 2H6
Canada
RE: The tariff classification of a “Starter Kit Super Remover” from Canada
Dear Mr. Chevanelle:
In your letter received September 20, 2016, you requested a classification ruling on a “Starter Kit Super Remover.” In your letter, you have described the product at issue as a kit, assembled and packaged in Canada, which will be imported into the United States in a condition suitable for retail sale, without repacking. The kit is intended to be used for household stripping projects and will include the following items:
One liter of “Super Remover.” A chemical mixture that removes all traces of paint, glue, epoxy, and varnish. Made in Canada
One Pair of neoprene and natural rubber stripping gloves. Made in Guatemala
One medium grain abrasive stripping pad, made of synthetic fibers. Made in the United Kingdom
One 2 inch scrapper, made of a wooden handle and carbon steel blade. Made in China
One 2.5 inch paint brush, made of a wooden handle and pure bristle. Made in China
The Explanatory Notes to the Harmonized Tariff System, although not legally binding, provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3 (b) provides that the term "goods put up in sets for retail sale" means 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 re-packing. Goods classifiable under GRI 3 (b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. GRI 3 (c) provides that when goods cannot be classified by reference to GRI 3 (a) or 3 (b), they are to be classified in the heading that occurs last in numerical order among those which equally merit consideration.
The “Starter Kit Super Remover” will be classified as a set for tariff classification purposes in accordance with GRI 3(b), with the essential character imparted by the “Super Remover.”
The applicable subheading for the “Starter Kit Super Remover” will be 3814.00.5090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Organic composite solvents and thinners, not elsewhere specified or included; prepared paint or varnish removers: Other: Other." The rate of duty will be 6 percent ad valorem.
In your original ruling request letter, dated June 13, 2016, you also requested a country of origin marking ruling. With a few exceptions, Code of Federal Regulations (CFR), Title 19, Part 134 (19 CFR Part 134), implements the country of origin marking requirements and exceptions of 19 USC 1304. In Section 134.1 (b), the country of origin of an article is defined 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 for country of origin marking purposes. 19 CFR Part 134 with its Section 134.1 (b) is not applicable to North American Free Trade Agreement (NAFTA) goods, as the country of origin of NAFTA goods will be determined in accordance with 19 CFR 102 – Rules of Origin.
The various items in the “Starter Kit Super Remover,” although packaged and classified together, do not lose their separate identities. 19 CFR §102.11(c) states, “Where the country of origin cannot be determined under paragraph (a) or (b) of this section and the good is specifically described in the Harmonized System as a set or mixture, or classified as a set, mixture or composite good pursuant to General Rule of Interpretation 3, the country of origin of the good is the country or countries of origin of all materials that merit equal consideration for determining the essential character of the good.” Therefore, the outermost retail container, should be marked “Kit assembled in Canada, Solvent made in Canada, Gloves made in Guatemala, Stripping Pad made in the United Kingdom, Scrapper made in China, Paint Bruch made in China.”
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 https://hts.usitc.gov/current.
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 Nuccio Fera at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division