CLA-2-39:RR:E:NC:SP:221 R04370

8513.10.2000; 3920.20.0000; 4202.92.3031; 4202.92.9026

Mr. Isaac W. Cornetti
Driven Automotive, LLC
2200 W. Charlotte Ct.
Raleigh, NC 27607

RE: The tariff classification of an automotive emergency tool kit from China.

Dear Mr. Cornetti:

In your letter dated July 10, 2006, you requested a tariff classification ruling.

The submitted picture depicts a roadside emergency kit that consists of 16 items, plus a 12” x 7” x 9” zippered, divided, handled polyester carrying case. The carrying case features a reflective strip, interior straps and pockets for organizing specific components. The carrying case has hook and loop strips across the bottom to secure the roadside emergency kit to the carpeting of an automobile trunk. The carrying case is made of 100 percent polyester textile fabric.

The roadside emergency kit includes a 12-foot tow rope made of polyester with steel hooks at both ends, a small plastic handled steel screwdriver, a stainless steel multi-purpose tool, a plastic poncho in a plastic bag, an emergency blanket consisting of a rectangular sheet of metallized polypropylene film, a weighted, foldable plastic reflective triangle, a pair of cotton gloves with plastic “stud” grips, a roll of black electrical tape, a printed paper sign “Emergency – Call Police”, a small, zippered, empty polyester case identified as a first aid case, a set of 10-foot automobile battery jumper cables, a 2 foot polyester cord with metal hooks on both ends, a standard plastic flashlight and 2 size D batteries. After importation a tire inflator and contents for the first aid kit will be added.

The Explanatory Notes to the Harmonized Tariff System 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 repacking.

The emergency kit is not being imported with all of the contents with which it will be sold. Some additional components will be added after importation. The roadside emergency kit is not considered to be a set for tariff classification purposes since the components are not put up in a manner suitable for sale directly to users without repacking. Therefore, each of the components must be classified separately.

The applicable subheading for the 12-foot tow rope with steel hooks on both ends and the 2 foot polyester cord with metal hooks on each end will be 5609.00.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles of yarn, twine, cordage, rope, or cables, not elsewhere specified or included: other. The rate of duty will be 3.9 percent ad valorem.

The applicable subheading for the steel screwdriver 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 percent ad valorem.

The applicable subheading for the multi-purpose tool will be 8211.93.0030, HTSUS, which provides for knives having other than fixed blades, pen knives, pocket knives and other knives which have folding blades. The rate of duty will be 3 cents each plus 5.4 percent ad valorem.

The applicable subheading for the electrical tape will be 3919.10.2020, HTSUS, which provides for self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rolls: in rolls of a width not exceeding 20 cm: other: electrical tape. The rate of duty will be 5.8 percent ad valorem. The applicable subheading for the triangle reflector will be 3926.90.9880, HTSUS, which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem.

The applicable subheading for the set of automobile jumper cables will be 8544.41.8000, HTSUS, which provides for "other" electric conductors, for a voltage not exceeding 80V, fitted with connectors: other. The rate of duty will be 2.6 percent ad valorem.

The applicable subheading for the size “D” batteries will be 8506.10.0000, HTSUS, which provides for primary cells and primary batteries; manganese dioxide. The rate of duty will be 2.7 percent ad valorem.

The applicable subheading for the standard plastic flashlight will be 8513.10.2000, HTSUS, which provides for portable electric lamps designed to function by their own source of energy…lamps: flashlights. The rate of duty will be 12.5 percent ad valorem.

The applicable subheading for the metallized polypropylene emergency blanket will be 3920.20.0000, HTSUS, which provides for other plates, sheets, foil and strip, of plastics, noncellular and not reinforced, laminated, supported or similarly combined with other materials: of polymers of propylene. The rate of duty will be 4.2 percent ad valorem.

The applicable subheading for the cotton gloves with plastic “stud” grips will be 6116.10.5510, HTSUS, which provides for gloves, mittens and mitts, knitted or crocheted: impregnated, coated or covered with plastics or rubber: other: without fourchettes: other: containing 50 percent or more by weight of cotton, man-made fibers or other textile fibers, or any combination thereof . . . subject to cotton restraints. The rate of duty will be 13.2 percent ad valorem.

The applicable subheading for the polyester carrying case that holds the emergency supplies will be 4202.92.3031, HTSUS, which provides for travel, sports and similar bags, with outer surface of textile materials, other, of man-made fibers, other. The rate of duty will be 17.6 percent ad valorem.

The applicable subheading for the polyester first aid case that is being imported without any first aid supplies will be 4202.92.9026, HTSUS, which provides, in part, for other bags and containers, with outer surface of textile materials, other, other, of man-made fibers. The rate of duty will be 17.6 percent ad valorem.

Subheading 4202.92.3031, HTSUS, and subheading 4202.92.9026, HTSUS, fall within textile category designation 670. Subheading 6116.10.5510 falls within textile category designation 331. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the "Textile Status Report for Absolute Quotas" available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov.

There is insufficient information to provide a classification for the plastic poncho and for the printed “Emergency – Call Police” sign at this time. If you wish a ruling on the poncho, specify the type of plastic used and the unit value of the poncho. If you wish a ruling on the sign indicate whether it has been printed by a lithographic process.

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 Joan Mazzola at 646-733-3023.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division