CLA-2 CO:R:C:M 950678 DWS
Mr. Tom Johnson
Intertrans Corporation
357-103 Flaugherty Run Road
Building B
Coraopolis, PA 15108
RE: "Emergency Road Pack"; GRI 3(b); EN 3(b)(X); HQ 950332
Dear Mr. Johnson:
This is in response to your letter of August 30, 1991, on
behalf of Three Rivers Trading Company, concerning the
classification of the "Emergency Road Pack" under the Harmonized
Tariff Schedule of the United States (HTSUS).
FACTS:
The subject "Emergency Road Pack" consists of a red plastic
cloth, a jumper cable (150 amps), a first aid kit containing
cotton swabs and balls, band-aids, bandages, a premoist
towelette, a plastic poncho, a safety-light stick, a flashlight
that plugs into a vehicle's cigarette lighter, a vinyl carrying
case, and a plastic sign, with suction cups, that reads "Call
Police". All of the above noted articles can be placed in the
vinyl carrying case. The case is designed for storage in the
trunk of an automobile.
ISSUE:
Is the "Emergency Road Pack" a "set", classifiable as an
auto accessory under heading 8708, HTSUS, or are the articles
contained within the pack to be classified under their respective
headings?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUS is in
accordance with the General Rules of Interpretation (GRI's),
taken in order. GRI 1 provides that classification is determined
according to the terms of the headings and any relative section
or chapter notes.
GRI 3 must be considered in the classification of
merchandise put up in sets for retail sale. GRI 3(b) provides
that:
[m]ixtures, composite goods consisting of different
materials or made up of different components, and goods put
up in sets for retail sale, which cannot be classified by
reference to 3(a), shall be classified as if they consisted
of the material or component which gives them their
essential character, insofar as this criterion is
applicable.
In understanding the language of GRI 3(b), the Harmonized
Commodity Description and Coding System Explanatory Notes may be
utilized. The Explanatory Notes, although not dispositive, are
to be used to determine the proper interpretation of the HTSUS.
Explanatory Note 3(b)(X) (p. 4),HTSUS, provides that "[f]or the
purpose of this Rule, the term 'goods put up in sets for retail
sale' shall be taken to mean goods which:
(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 "Emergency Road Pack" does not meet the criteria for
treatment as a set under GRI 3 analysis. The articles in the
pack "consist of at least two different articles which are, prima
facie, classifiable in different headings" and the pack is "put
up in a manner suitable for sale directly to users without
repacking." However, the pack does not "consist of products or
articles put up together to meet a particular need or carry out a
specific activity." The "Emergency Road Pack" contains several
articles that do not meet a particular need or carry out a
specific activity. Also, many of these articles can be used
outside of an automobile, such the plastic cloth, the plastic
poncho, and the first aid kit.
The "Emergency Road Pack" does not meet the criteria for
treatment as a set under GRI 3 analysis. Under GRI 1, all of the
articles contained within the pack must be classified separately
under their respective headings in the HTSUS.
HOLDING:
The articles contained within the "Emergency Road Pack"
should be classified individually. The classification of any of
these articles on an individual basis does not seem to present
any unusual difficulties. However, if you are unsure of the
classification of a particular article, you should use the
District Rulings procedure as usual.
Sincerely,
John Durant, Director
Commercial Rulings Division