Mr. Jason Hackett
Accessories Marketing, Inc.
800 Farroll Road
Grover Beach, CA 93433
RE: The tariff classification of a roadside emergency kit from China
Dear Mr. Hackett:
In your letter dated October 15, 2009 you requested a tariff classification ruling. Descriptive literature and illustrations were submitted.
The product you plan to import is identified as the “Safety Spair Plus” kit. This 36 piece roadside emergency kit is comprised of two individual kits (a tire repair kit and a first aid kit), jumper cables, a polyester travel bag, a warning triangle, an instruction sheet, an air gauge, a rag and a box cutter. The tire repair kit consists of a portable air compressor, a tool for removing the stem from a tire valve, a bottle of non-pressurized tire sealant and a PVC carrying case.
The first aid kit includes 3 antiseptic towelettes, 1 ace bandage with 2 metal clips to secure the bandage, 1 sterile bandage, 3 gauze sponges, 1 triangle bandage with 2 safety pins, 3 insect bite antiseptic wipes, 12 adhesive bandages, 1 pair of tweezers, 1 pair of scissors, 1 roll of tape and a first aid guide. All of the items included in the Safety Spair Plus kit are packed together in a box in China and will be put as a set for retail sale in its condition as imported. Since various items are sold together, we must first determine for tariff purposes if we have a set put up for retail sale.
Merchandise is classifiable under the Harmonized Tariff Schedule of the United States (HTSUS) in accordance with the General Rules of Interpretation (GRIs). GRI 1 states in part that for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes, and provided the headings or notes do not require otherwise, according to GRIs 2 through 6.
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. The Explanatory Notes, while not legally binding or dispositive, provide a commentary on the scope of each heading of the Harmonized System and are thus useful in ascertaining the classification of merchandise under the System.
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 (e.g. in boxes or cases).
The articles in the kit "consist of at least two different articles which are, prima facie, classifiable in different headings" and the kit is "put up in a manner suitable for sale directly to users without repacking." However, the kit does not "consist of products or articles put up together to meet a particular need or carry out a specific activity." There are several needs fulfilled by this kit, but no one particular need. In addition, some of these articles can be used outside of the automobile such as the box cutter and the rag. The roadside emergency road kit does not meet the criteria for treatment as a set under GRI 3 analysis. Therefore, each of the components must be classified separately.
The applicable subheading for the portable air compressor will be 8414.80.1585, HTSUS, which provides for other air compressors, portable, and having an output of under 0.57 cubic meters per minute. The rate of duty will be free.
The applicable subheading for the bottle of non-pressurized tire sealant will be 3506.10.5000, HTSUS, which provides products suitable for use as glues or adhesives, put up for retail sale as glues or adhesives, not exceeding a net weight of 1 kilogram: Other. The rate of duty will be 2.1 percent ad valorem.
The applicable subheading for the PVC carrying case will be 4202.92.4500, HTSUS, which provides for travel, sport, and similar bags, with outer surface of plastic sheeting material, other. The rate of duty will be 20 percent ad valorem.
The applicable subheading for the first aid kit will be 3006.50.0000, HTSUS, which provides for "First-aid boxes and kits." The rate of duty will be free.
The applicable subheading for the 12V jumper cables will be 8544.49.2000, HTSUS, which provides for "Insulated wire, cable…: Other electric conductors, for a voltage not exceeding 1,000 V: Other: For a voltage not exceeding 80 V: Other." The rate of duty will be 3.5 percent ad valorem.
The applicable subheading of the warning triangle will be 3926.90.9925, HTSUS, which provides for "Other articles of plastics and articles of other materials of headings 3901 to 3914: Other: Other: Reflective triangular warning signs for road use." The rate of duty will be 5.3 percent ad valorem.
The applicable subheading for the instruction sheet will be 4911.99.8000, HTSUS, which provides for other (non-enumerated) printed matter. The rate of duty will be free.
The applicable subheading for the air gauge will be 9026.20.8000, HTSUS, which provides for non-"electrical" instruments and appliances for measuring or checking pressure. The rate of duty will be free.
Additional information is necessary to provide a classification for the tool to remove the valve stem, the box cutter, the travel bag and the rag. Please submit samples of the tool to remove the valve stem and the box cutter. What type of metal is the tool made of? What is the material of the blade of the box cutter? With regard to the polyester travel bag, is the bag made of 100 percent polyester or a blend of materials? Concerning the rag, what is the fiber content by weight? How will the rag be used? Please provide a sample of the rag.
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 Kenneth T. Brock at (646) 733-3009.
Robert B. Swierupski
National Commodity Specialist Division