CLA-2-84:RR:NC:1:102 A89259
Mr. William M. Stringfield
249 E. Ocean Blvd., Suite 1008
Long Beach, California 90802
RE: The tariff classification of an aquarium starter kit and its components from Malaysia.
Dear Mr. Stringfield:
In your letter dated October 30,1996 you requested, on behalf of your client PETsMART, a tariff classification ruling.
The item in question is an aquarium starter kit, identified as style 7323. A sample of the starter kit was submitted and contains:
1) A 3" aquarium dip net, with nylon net and plastic coated wire handle.
2) A plastic digital thermometer.
3) A 2-way steel gang valve with plastic mounting.
4) An electrically operated air pump.
5) A 50 watt, thermostatically controlled aquarium heater.
6) A length of PVC tubing, eight feet in length, without fittings.
The above components of the starter kit will be imported separately in bulk and as sets, packaged together as the starter kit.
When imported separately, the applicable subheading for the aquarium dip net will be 6307.90.9989, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles...other. The rate of duty will be 7 percent ad valorem.
The applicable subheading for the digital thermometer will be 9025.19.8080, HTS, which provides for other thermometers and pyrometers, not combined with other instruments. The rate of duty will be 3.7 percent ad valorem.
The applicable subheading for the steel gang valve will be 8481.80.3020, HTS, which provides for valves as other hand operated appliances, of iron or steel, of the plug type. The rate of duty will be 7 percent ad valorem.
The applicable subheading for the air pump will be 8414.80.9000, HTS, which provides for other air or vacuum pumps. The rate of duty will be 3.7 percent ad valorem.
The applicable subheading for the aquarium heater will be 8516.10.0080, HTS, which provides for other water heaters and immersion heaters. The rate of duty will be 2.2 percent ad valorem.
The applicable subheading for the eight foot length of polyvinyl chloride (PVC) tubing will be 3917.32.6010, HTS, which provides for other tubes, pipes and hoses, not reinforced or otherwise combined with other materials, without fittings and of polyvinyl chloride. The rate of duty will be 3.1 percent ad valorem.
When imported packed together, the articles are put up in a manner suitable for sale directly to users without repacking and to carry out the particular function of maintaining an aquarium. Within the meaning of the General Rules of Interpretation (GRI), HTS, the starter kits constitute goods put up in sets for retail sale. With no one particular component standing out to give the set its essential character, GRI 3(c), HTS applies. The starter kit will be classified under the heading which occurs last in numerical order among those headings listed above, which equally merit consideration.
The applicable subheading for the starter kit, style 7323, will be the heading applicable to the digital thermometer, 9025.19.8080, HTS, which provides for other thermometers and pyrometers, not combined with other instruments. The rate of duty will be 3.7 percent ad valorem.
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 212-466-5493.
Sincerely,
Roger J. Silvestri
Director
National Commodity
Specialist Division