Ms. Lesa R.Hubbard
JC Penny Purchasing Corporation
Dallas, Texas 75301-0001
RE: The tariff classification of an Auto Emergency Tool Set from Taiwan.
Dear Ms. Hubbard:
In your letter dated December 28, 1998 you requested a tariff classification ruling.
The sample submitted (synonymous with style number) is 757-1400 and 757-1401. The kit consists of the following items:
300 PSI Air Compressor, Electrical tape, Lug Wrench, Adjustable Wrench, Multi-Function Lantern, Booster Cables, Assorted Fuses, Long Nose Pliers, 2-in-1 Screwdriver, Foldable Triangle Warning Sign, 18 pc First Aid Kit which has Sheer Bandages, Alcohol Pads, Iodine Pads, and Cleansing Towelettes within the first aid kit. All of the items are fitted into a plastic molded case. Also included was a cardboard sleeve which lists the contents of the emergency kit. The plastic molded case will fit into the cardboard sleeve put up for retail sale. The sample will be returned to you as per your request.
All the items in the Auto Emergency Kit will be classified under the subheadings of the Harmonized Tariff Schedules of the United States (HTS).
The 300 PSI Air Compressor, under 8414.80.1585, which provides for Air or vacuum pumps, air or other gas compressors and fans, ventilating or recycling hoods incorporating a fan, whether or not fitted with filters; parts thereof: Other, except parts: Portable: under 0.57 cubic meters per minute. The rate of duty will be free.
Electric Tape, under 3919.10.2020, which provides for Self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rolls: Electrical Tape. The rate of duty will be 5.8% ad valorem.
The wrenches under 8204.20.0000 and 8204.12.0000 which provides for Hand Operated spanners and wrenches (including torque meter wrenches but not including tap wrenches); socket wrenches, with or without handles, drives or extensions; base metal parts thereof: Lug Wrench under 8204.2000, Adjustable Wrench under 8204.12.0000. The rate of duty for each wrench will be 9% ad valorem.
Multi-Function Lantern, under 8513.10.4000, which provides for Portable electric lamps designed to function by their own source of energy (for example, dry batteries, storage batteries, magnetos), Lamps: Other. The rate of duty will be 3.5% ad valorem.
Booster Cables, 8544.41.8000, which provides for Other electric conductors, for a voltage not exceeding 80 V: Other. The rate of duty will be 2.6% ad valorem.
Assorted Fuses, under 8536.10.0040, which provides for Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, relays, fuses, surge suppressors, plugs, sockets, lamp-holders, junction boxes), for a voltage not exceeding 1,000 V: Fuses...Other. The rate of duty will be 2.7% ad valorem.
Pliers, under 8203.20.6030, which provides for Pliers (including cutting pliers), pincers, tweezers, and similar tools, and parts thereof: Other Pliers. The rate of duty will be 12 cents per dozen + 5.5% ad valorem.
Screwdrivers, under 8205.40.0000, which provides for screwdrivers, and parts therof. The rate of duty will be 6.2% ad valorem.
Folding Triangle Warning Sign, under 9013.80.9000, which provides Liquid crystal devices not constituting articles provided for more specifically in other headings; lasers, other than laser diodes; other optical appliances and instruments, not specified or included elsewhere in this chapter; parts and accessories therof; Other.....Other. The rate of duty will be 4.5% ad valorem.
First Aid Kit, under 3006.50.0000, which provides for First aid boxes and kits. The rate of duty will be free.
The plastic molded case will be classified under paragraph 5(a) of the General Rules of Interpretation which states “Camera cases, musical instrument cases, gun case, drawing instrument cases, necklace cases and similar containers, specially shaped or fitted to contain a specific article or set of articles, suitable for long-term use and entered with the articles for which they are intended, shall be classified with such articles when of a kind normally sold therewith. This rule does not, however, apply to containers which give the whole its essential character”.
The cardboard sleeve will be classified under paragraph 5(b) of the General Rules of Interpretation which states “Subject to the provisions of rule 5(a) above, packing materials and packing containers entered with the goods therein shall be classified with the goods if they are of a kind normally used for packing such goods. However, this provision is not binding when such packing materials or packing containers are clearly for repetitive use”.
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 Melvyn Birnbaum at 212-466-5487.
Robert B. Swierupski