CLA-2-85:OT:RR:NC:N2:208
Brian Fong
BMG Industries INC
8063 Fraser Way Burnaby, British Columbia V5J5M8 Canada
RE: The tariff classification of an emergency survival backpack kit from China
Dear Mr. Fong:
In your letter dated February 13, 2023, you requested a tariff classification ruling.
The merchandise under consideration is an emergency survival backpack kit. The backpack contains a variety of supplies necessary to address various emergencies, such as natural disasters, evacuations, etc. It provides food and water, shelter, first aid, lighting, communication, storage, and sanitization.
The complete emergency survival backpack kit includes the following: a sleeping bag made of aluminized non-stretch metallic fabric; a disposable hood rain poncho; a tube tent; a roll duct tape; a hand-crank power light AM/FM radio with USB charger and built-in LED flashlight; a three wicks candle; matches; an aluminum alloy whistle; a face mask; leather palm work gloves; a multi-function army knife; a tissue pack; a backpack made of synthetic fiber with reflector strips; a rapid Care First Aid kit; and food rations.
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 opinion of this office, that the rechargeable hand-crank AM/FM/NOAA radiobroadcast receiver with a built-in LED flashlight and a USB charger imparts the essential character of this set.
In your submission, you suggest classification of the emergency survival backpack kit in subheading 3006.50.00, Harmonized Tariff Schedule of the United States (HTSUS), as first aid kits; however, this office is of the opinion that the first aid kit is not the essential character of the set. Therefore, classification in this subheading is not applicable.
The applicable subheading for the subject emergency survival backpack kit will be 8527.19.5025, HTSUS, which provides for “Reception apparatus for radiobroadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock: Radiobroadcast receivers capable of operating without an external source of power: Other: Other: Other.” 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 at https://hts.usitc.gov/current
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Lisa Cariello at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division