CLA-2-82:OT:RR:NC:N1:118
Fay Jin
GreatStar Industrial USA, LLC
9836 Northcross Center Court, Suite A
Huntersville, NC 28078
RE: The tariff classification, country of origin and marking of a floor installation kit
Dear Mr. Jin:
In your letter dated June 18, 2025, you requested a tariff classification, country of origin and marking
determination for purposes of Section 301 and IEEPA duties.
The merchandise under consideration is a floor installation kit. The kit includes a rubber mallet, steel pull
bar, plastic tapping block and a 100-pack of laminate spacers. The items are used in conjunction with each
other to install laminate and wood flooring. The rubber mallet, tapping block and 100-pack of laminate
spacers are of Chinese origin, and the pull bar is of Vietnamese origin. The items will be packaged for retail
sale in China before importation into the United States. The pictures you provided of the packaging indicate
that it is a rectangular box with a center cut-out that allows the consumer to see a portion of the items inside.
Classification
General Rule of Interpretation (GRI) 1, Harmonized Tariff Schedule of the United States (HTSUS), states in
part that for legal purposes, classification shall be determined according to the terms of the headings, any
relative section or chapter notes and, unless otherwise required, according to the remaining GRIs taken in
order. Goods that are, prima facie, classifiable under two or more headings, are classifiable in accordance
with GRI 3, HTSUS. GRI 3(a) states in part that when two or more headings each refer to a part of the item
in a set put up for retail sale, those headings are to be regarded as equally specific, even if one heading gives
a more precise description of the goods. The floor installation kit consists of at least two different articles that
are, prima facie, classifiable in different headings. It consists of articles put up together to carry out a
specific activity (i.e., floor installation). Finally, the articles are put up in a manner suitable for sale directly to
users without repacking. Therefore, the kit in question is within the term “goods put up in sets for retail sale.”
GRI 3(b) states in part that goods put up in sets for retail sale, which cannot be classified by reference to GRI
3(a), are to be classified as if they consisted of the component which gives them their essential character.
Inasmuch as no essential character can be determined for the instant kit, GRI 3(b) does not apply. GRI 3(c)
states that, if neither GRI 3(a) nor GRI 3(b) applies, merchandise shall be classified in the heading which
occurs last in numerical order. In this case, the steel pull bar falls last within heading 8205, HTSUS.
The applicable subheading for the floor installation kit will be 8205.59.5560, 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 or
water-jet cutting machines; anvils; portable forges; hand- or pedal-operated grinding wheels with
frameworks; base metal parts thereof: other handtools (including glass cutters) and parts thereof: other: other:
of iron or steel: other: other (including parts). The general rate of duty will be 5.3 percent ad valorem.
Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise
must be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the
Chapter 99 provisions covering exceptions to the reciprocal tariffs. At this time products from all countries
will be subject to an additional 10 percent ad valorem rate of duty. At the time of entry, you must report the
Chapter 99 heading applicable to your product classification, i.e. 9903.01.25, in addition to subheading
8205.59.5560, HTSUS, listed above.
The tariffs and additional duties cited above are current as of this ruling’s issuance. 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/.
Country of Origin
Guidance in a situation where sets packaged for retail sale are involved is provided on the CBP website in
“CBP Section 301 Trade Remedies Frequently Asked Questions”. The answer to “How are the Section 301
duties assessed in respect to sets packaged for retail sale, which contain components covered by the Section
301 remedy,” reads, in pertinent parts, as follows:
When importing goods put up in sets for retail sale (in accordance with General Rule of Interpretation
3) that contain articles subject to the Section 301 remedy, if the product that imparts the essential
character to the set (i.e., the HTSUS provision under which the entire set is classified) is covered by
the Section 301 remedy, then the entire set will be subject to the additional duties.
If the HTSUS provision under which the entire set is classified is not covered by the Section 301
remedies, but the set contains components that are classified in a subheading covered by the 301 list,
the 301 duties will not be assessed on the individual components.
Following this guidance, the pull bar is a product of Vietnam and is classified within the tariff provision that
the complete set is classified. Accordingly, the country of origin of the floor installation kit for Section 301
and other duty purposes is Vietnam.
Marking
You propose marking the floor installation kit as follows: “Packaged in China with goods from China and
Vietnam.” As explained below, the suggested marking does not comport with CBP’s country of origin
marking statute and regulations.
The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless
excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a
conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will
permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country
of origin of the article.
As provided in section 134.41(b), Customs Regulations (19 CFR 134.41(b)), the country of origin marking is
considered conspicuous if the ultimate purchaser in the U.S. is able to find the marking easily and read it
without strain.
With regard to the permanency of a marking, section 134.41(a), Customs Regulations (19 CFR 134.41(a)),
provides that as a general rule marking requirements are best met by marking worked into the article at the
time of manufacture. For example, it is suggested that the country of origin on metal articles be die sunk,
molded in, or etched. However, section 134.44, Customs Regulations (19 CFR 134.44), generally provides
that any marking that is sufficiently permanent so that it will remain on the article until it reaches the ultimate
purchaser unless deliberately removed is acceptable.
Part 134, Customs Regulations (19 CFR Part 134), implements the country of origin marking requirements
and exceptions of 19 U.S.C. 1304. Section 134.41(b), Customs Regulations (19 CFR 134.41(b)), mandates
that the ultimate purchaser in the U.S. must be able to find the marking easily and read it without strain.
Section 134.1(d), defines the ultimate purchaser as generally the last person in the U.S. who will receive the
article in the form in which it was imported. If an imported article is to be sold at retail in its imported form,
the purchaser at retail is the ultimate purchaser. In this case, the ultimate purchaser of the floor installation
kit is the consumer who purchases the product at retail.
An article is excepted from marking under 19 U.S.C. 1304(a)(3)(D) and section 134.32(d), Customs
Regulations (19 CFR 134.32(d)), if the marking of a container of such article will reasonably indicate the
origin of such article. If CBP is satisfied that the article will remain in its container until it reaches the
ultimate purchaser and if the ultimate purchaser can identify the country of origin of the contents of the item
by viewing the container in which it is packaged, then the individual contents would be excepted from
marking under this provision. Accordingly, marking the retail packaging in which the floor installation kit is
imported and sold to the ultimate purchaser in lieu of marking each individual item in the kit is an acceptable
country of origin marking for the imported floor installation kit.
Your proposed marking does not satisfy the marking requirements and is not an acceptable country of origin
marking. The ultimate purchaser must be able to clearly identify the country of origin of each item in the kit.
Accordingly, the packaging should indicate the proper country of origin for each item in the kit. Specifically,
the marking on the packaging must clearly indicate that the country of origin of the rubber mallet, tapping
block and 100-pack of laminate spacers is China and that the country of origin of the pull bar is Vietnam.
Any references to the packaging must be preceded by the country of origin markings.
The holding set forth above applies only to the specific factual situation and merchandise description as
identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations
(CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the
information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and
complete in every material respect. In the event that the facts are modified in any way, or if the goods do not
conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and
Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2.
Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic
verification by CBP.
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 Anthony Grossi at [email protected].
Sincerely,
(for)
James Forkan
Acting Director
National Commodity Specialist Division