CLA-2-42:RR:NC:2:238 M81919
Mr. Tony Gutermuth
Global Components Corporation
3429 Knobs Valley Drive
Floyds Knobs, IN 47119
RE: The tariff classification of a textile-covered case containing the following items: an instant cold compress; a reusable hot & cold compress; an emergency/survival blanket; two 5” x 9” sterile trauma pads; two 4” x 4” sterile gauze pads, three 3” x 3” sterile gauze pads; three 2” x 2” sterile gauze pads; a foil packet of burn gel; and a foil packet of first aid cream
Dear Mr. Gutermuth:
In your (undated) letter, received on April 5, 2006, you requested a tariff classification ruling. The sample you submitted with your ruling request will be returned as requested.
The submitted sample, marked “01E-675,” which you refer to as a first aid kit, consists of a case, with a zipper closure and a rubber handle, constructed from EVA foam. The foam is covered on its exterior surface with blue, polyester, woven fabric. A rubber label bearing the words, “First Aid Only,” is permanently affixed, by sewing, to the fabric. The words, “First Aid Kit,” are also embossed into the fabric, on the same side as the rubber label. The interior of the case contains a built-in, rigid, plastic frame, divided into sixteen (empty) compartments, which will be filled - subsequent to importation - with various first aid articles. In addition to the built-in plastic frame, the interior of the case contains three, removable, plastic sleeves (one held in place by a hook-and-loop closure) labeled “Hot/Cold Therapy,” “Trauma Center,” and “Bandage Buddy™,” respectively. Each sleeve, in turn, contains a paperboard card printed with the names of the various first aid items that the sleeve will contain, and (in the case of the “Hot/Cold Therapy” and “Trauma Center” sleeves) instructions for their use on the reverse side. As submitted, the “Hot/Cold Therapy” sleeve contains the reusable hot/cold compress, the instant cold compress, and the foil packet of first aid cream; the “Trauma Center” sleeve contains the trauma pads, gauze dressing pads and the emergency/survival blanket; and the“Bandage Buddy™” sleeve contains only the foil packet of burn gel.
Under the Tariff Schedules of the United States Annotated (TSUSA), the predecessor to the Harmonized Tariff Schedule of the United States (HTSUS), subheading 495.20, TSUSA, provided for “First-aid kits put up and packaged for retail sale” (emphasis added). We construe this to mean that, under the TSUSA, the classification of any article as a first-aid kit was predicated upon that article - in its condition as imported - being exclusively intended directly for sale at retail, without the performance of any re-packing operation(s) prior to its actually being put up for retail sale. Furthermore, notwithstanding that the words, “put up and packaged for retail sale” do not appear in subheading 3006.50.0000 of the HTSUS, we are unable to find any evidence of legislative intent to include first-aid boxes and kits within subheading 3006.50.0000, HTSUS, that - in their condition as imported - are not put up and packaged for retail sale. It is, therefore, our determination that the submitted sample is excluded from classification within subheading 3006.50.0000, HTSUS, as a first-aid box or kit.
The applicable subheading for the case will be 4202.92.9026, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Trunks, suitcases, vanity cases, attache cases, briefcases…and similar containers, of leather or of composition leather, of sheeting of plastics, of textile materials, of vulcanized fiber or of paperboard, or wholly or mainly covered with such materials or with paper: Other: With outer surface of sheeting of plastic or of textile materials: Other: Other: With outer surface of textile materials: Other: Of man-made fibers.” The rate of duty will be 17.6 percent ad valorem.
The applicable subheading for the instant cold compress will be 3102.30.0000, HTSUS, which provides for “Ammonium nitrate, whether or not in aqueous solution.” The rate of duty will be free.
The applicable subheading for the sterile trauma pads and gauze pads will be 3005.90.5090, HTSUS, which provides for “Wadding, gauze, bandages and similar articles (for example, dressings, adhesive plasters, poultices)…put up in forms or packings for retail sale for medical, surgical, dental or veterinary purposes: Other: Other: Other.” The rate of duty will be free.
The applicable subheading for the foil packet of burn gel and the foil packet of first aid cream will be 3004.90.9145, HTSUS, which provides for “Medicaments…consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses…or in forms or packings for retail sale: Other: Other: Other: Dermatological agents and local anesthetics.” The rate of duty will be free.
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 on World Wide Web at http://www.usitc.gov/tata/hts/.
With respect to the reusable hot & cold compress, please be advised that we require the chemical name and percent by weight of each ingredient in order to issue a ruling on this product. When this information is available, you may wish to resubmit your request for a ruling on this product.
With respect to the emergency/survival blanket, please be advised that we require the chemical name of the polymer, onto which the aluminum is deposited, in order to issue a ruling on this product. When this information is available, you may wish to resubmit your request for a ruling on this product.
The case falls within textile category designation 670. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our website at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues by visiting the website of the Office of Textiles and Apparel at otexa.ita.doc.gov.
The instant cold compress may be subject to the Toxic Substances Control Act (TSCA), which is administered by the U.S. Environmental Protection Agency (EPA). Information on the TSCA can be obtained by calling the EPA at (202) 554-1404, or, by visiting their website at www.epa.gov.
The burn gel and the first aid cream may be subject to the Federal Food, Drug, and Cosmetic Act and/or The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which are administered by the U.S. Food and Drug Administration (FDA). Information on the Federal Food, Drug, and Cosmetic Act, as well as The Bioterrorism Act, can be obtained by calling the FDA at 1-888-463-6332, or by visiting their website at: www.fda.gov.
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 Harvey Kuperstein at 646-733-3033.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division