Mr. Brian G. Pearce
One CVS Drive
Woonsocket, RI 02895
RE: The tariff classification of a Tool Kit and an Emergency Car Care Set from China.
Dear Mr. Pearce:
In your letter dated March 5, 2014, you requested a tariff classification ruling. The samples you have submitted are being returned as requested.
You describe item number 968653 as a “DIY” Took Kit. The kit includes the following tools:
Ratcheting screwdriver handle
Assorted screwdriver bits in fitted plastic holders
Assorted Allen wrenches in a fitted plastic holder
The tools are imported suitable for retail sale in an unfitted carry case. It is constructed with an outer surface of 100% polyester textile material. The case is designed to provide storage, protection, organization, and portability for the included tool and has room to carry other assorted items. The case has two carrying handles and a top zipper closure. The interior compartment has a textile lining. The front exterior has a mesh pocket and an open pocket. The carrying case measures approximately 13” (W) x 7.5” (H) x 7” (D).
Item number 968652 is described as an Emergency Car Care Set. The set contains the following items imported suitable for retail sale in the same type of carry case as described above:
Fluorescent vest made of polyester
Traffic warning triangle made of plastic
Flashlight (batteries not included)
Ice scraper made of plastic
Roll of plastic electrical tape
Car electrical fuses
Classification under the Harmonized Tariff Schedule of the United States (HTSUS) is made in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that articles are to be classified by the terms of the headings and relative Section and Chapter Notes. For an article to be classified in a particular heading, the heading must describe the article, and not be excluded therefrom by any legal note. Item number 968653, the “DIY” Tool Kit, is classified based upon GRI 1 within heading 8206, HTSUS, which allows for tools that are put up in sets suitable for retail sale.
In the event that goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs may then be applied. In classifying item number 968652, the Emergency Car Care Set, we must look to GRI 3. In understanding the language of the HTSUS, the Harmonized Commodity Description and Coding System Explanatory Notes (ENs) may be utilized. The ENs, though not dispositive or legally binding, provides commentary on the scope of each heading of the HTSUS, and is the official interpretation of the Harmonized System at the international level. EN (X) to GRI 3(b) sets forth the following criteria for classification as goods put up in sets for retail sale. The merchandise must: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of products or 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 or on boards). The subject set “consist[s] of at least two different articles which are, prima facie, classifiable in different headings,” and the set is “put up in a manner suitable for sale directly to users without repacking.” However, the set does not “consist of products or articles put up together to meet a particular need or carry out a specific activity.” The goods at issue do not interact together to meet a particular need or carry out a specific activity. Rather, the items remedy a variety of automobile and other roadside emergencies and only a few of the items may be used in concert. There are numerous needs fulfilled by this kit, but no one particular need. Therefore, the kit is not classifiable as goods put up in a set for retail sale. Accordingly, each item must be classified individually.
The applicable subheading for the “DIY” Tool Kit, item number 968653, will be 8206.00.0000, HTSUS which provides for tools of two or more of the headings of 8202 to 8205, put up in sets for retail sale. Heading 8206 requires that duty be applied to that article in the set subject to the highest rate of duty. The article in this set subject to the highest rate of duty is the carrying case, classifiable in subheading 4202.92.9026, HTSUS, which provides for other containers and cases: other: with outer surface of textile materials: of man-made fibers. The rate of duty for the entire set will be 17.6% ad valorem. The complete classification of the set will be 8206.00.0000 / 4202.92.9026.
The articles contained in the Emergency Car Care Set, item number 968652, are classified as follows:
The applicable subheading for the roll of 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 traffic warning triangle will be 3926.90.9925, HTSUS, which provides for “Other articles of plastics…reflective triangular warning signs for road use.” The rate of duty will be 5.3 percent ad valorem.
The applicable subheading for the fluorescent vest will be 6117.80.9540, HTSUS, which provides for “Other made up clothing accessories, knitted or crocheted; knitted or crocheted parts of garments or of clothing accessories: Other accessories: Other: Other, Of man-made fibers: Other.” The rate of duty will be 14.6 percent ad valorem.
The applicable subheading for the flashlight will be 8513.10.2000, HTSUS, which provides for "Portable electric lamps designed to function by their own source of energy (for example, dry batteries, storage batteries, magnetos)…: Lamps: Flashlights." The rate of duty will be 12.5 percent ad valorem.
The applicable subheading for the electrical fuses will be 8536.10.0040, HTSUS, which provides for “Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits…for a voltage not exceeding 1,000 V…: Fuses: Other.” The rate of duty will be 2.7 percent ad valorem.
The applicable subheading for the jumper cables will be 8544.42.9000, 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.” The rate of duty will be 2.6 percent ad valorem.
The applicable subheading for the ice scraper will be 8708.99.8180, HTSUS, which provides for “Parts and accessories of the motor vehicles of headings 8701 to 8705: Other parts and accessories: Other: Other: Other: Other.” The rate of duty will be 2.5 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 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 Anthony Grossi at firstname.lastname@example.org.
Gwenn Klein Kirschner
National Commodity Specialist Division