CLA-2 CO:R:C:M 951943 DWS
District Director
U.S. Customs Service
P.O. Box 619050
1205 Royal Lane
Dallas, TX 75261
RE: IA 28/92; "Highway Emergency Kit"; Revocation of NY 825024;
GRI 3(b); EN 3(b)(X); HQ 951092; HQ 950678
Dear Sir:
This is in response to your memorandum of April 14, 1992,
requesting internal advice concerning the tariff classification
of the "Highway Emergency Kit" under the Harmonized Tariff
Schedule of the United States (HTSUS).
FACTS:
Contained within a plastic molded case, the "Highway
Emergency Kit" consists of an inspection lamp, booster cables,
two screwdrivers, three open end wrenches, a gasoline siphon, an
electrical tester, a pair of pliers, a tire pressure gauge, a
pair of gloves, nine socket wrenches with one spinner, a roll of
electrical tape, an antifreeze tester, and an auto fuse kit. The
kit is designed for use with a motor vehicle and is meant to be
stored in the trunk.
ISSUE:
Is the "Highway Emergency Kit" 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 "Highway 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 "Highway Emergency Kit" contains several
articles that do not meet a particular need or carry out a
specific activity. Many of the items have uses outside of an
emergency situation. Also, some of these articles can be used
outside of an automobile, such as the work gloves, the open end
wrenches, the nine socket wrenches with spinner, and the roll of
electrical tape. See HQ 950678, dated December 30, 1991, and HQ
951092, dated February 11, 1992.
The "Highway 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 "Highway 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. You should advise the internal advice
applicant of this decision.
EFFECT ON OTHER RULINGS:
In NY 872024, dated March 25, 1988, a similar highway kit
was held to be classifiable as a set under the HTSUS. Based upon
the above reasoning, it is our position that NY 872024 is
incorrect and is therefore revoked.
Sincerely,
John Durant, Director
Commercial Rulings Division