CLA-2 CO:R:C:M 951092 DWS
Ms. Mona Webster
Import Customs Specialist
Target Stores
33 South Sixth Street
P.O. Box 1392
Minneapolis, MN 55440-1392
RE: Deluxe Emergency Kit; GRI 3(b); EN 3(b)(X); HQ 950678
Dear Ms. Webster:
This is in response to your letter of December 9, 1991,
concerning the classification of the "Deluxe Emergency Kit"
(style #DEK-62) under the Harmonized Tariff Schedule of the
United States (HTSUS).
FACTS:
Contained within a plastic molded case, the "Deluxe
Emergency Kit" consists of a set of booster cables, a light, a
tire inflator, two bunge cords, a plastic water bag, ten
bandaids, a siphon pump, a roll of electrical tape, and a pair of
polyester-rayon work gloves. The kit is designed for use with a
motor vehicle and is meant to be stored in the trunk.
ISSUE:
Is the "Deluxe Emergency Pack" a set, or are the articles
contained within the kit 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 "Deluxe Emergency Kit" does not meet the criteria for
treatment as a set under GRI 3 analysis. 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." The "Deluxe Emergency Kit" contains several
articles that do not meet a particular need or carry out a
specific activity. Also, some of these articles can be used
outside of an automobile, such as the work gloves, the bandaids,
and the water bag. See HQ 950678, dated December 30, 1991.
The "Deluxe Emergency Kit" 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 "Deluxe Emergency Kit"
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