CLA-2-85:OT:RR:NC:N4:112
Ms. Kristy M. Dost
Entry Writer
E. Besler & Co.
115 Martin Lane
Elk Grove, Village, IL 60007
RE: The tariff classification of Roadside Emergency Kit from China
Dear Ms. Dost:
In your letter dated February 3, 2017, you requested a tariff classification ruling on behalf of Victory Light.
The merchandise in question is referred to as a Roadside Emergency Kit. This kit contains an eight foot Booster Cable, a twelve foot Tow Rope, a yellow reflective Safety Vest, Cotton Gloves with rubber grips, a plastic Whistle, Electrical Tape, ten plastic Cable Ties, a Foldable Muli-Tool, two twelve hour Light Sticks, a hand-crank Flashlight, a First Aid Kit, a plastic Rain Poncho, a silver solar refective Emergency Blanket, a Reflective Triangle, a Tire Pressure Gauge, a Bungee Cord, a seat-Belt Cutter, and a Polyester Carry Bag. The emergency kits are being imported to provide motorists with the supplies necessary to address roadside emergencies. HQ ruling H031458 states that kits should be classified by their essential character determined under GRI 3 (b).
GRI 3 (b) states, “Mixtures, 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. The essential character will vary according to each kit’s contents.” EN Rule 3(b)(VIII) lists as factors to help determine the essential character of such goods: the nature of the materials or components, their bulk, quantity, weight or value, and the role of a constituent material in relation to the use of the goods.
It is the opinon of this office that the booster cable imparts the essential character of this set.
The applicable subheading for the emergency roadside kit will be 8544.42.9090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for applicable subheading for the Socket Outlet will be 8544.42.9090, HTSUS, which provides for “Insulated (including enameled or anodized) wire, cable…: other electric conductors, for a voltage not exceeding 1,000 V: fitted with connectors: other: other: other.” The rate of duty will be 2.6 percent 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 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 Lisa Cariello at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division