CLA-2-39:OT:RR:NC:N4:421
Ms. Elizabeth Kessens
Dollar General Corporation
100 Mission Ridge
Goodlettsville, TN 37072
RE: The tariff classification of a multi-tool wallet set from China
Dear Ms. Kessens:
In your letter dated July 29, 2013, you requested a tariff classification ruling.
The multi-tool wallet set, SKU #12530601, includes a wallet, a stainless steel multi-tool and two carabiner clips, all packaged in a cardboard retail box. The sample is being returned as you requested. Note that the wallet was damaged during examination of its construction.
The wallet measures approximately 4 ½ inches by 3 inches by ¾ inch. The body of the wallet is constructed of injected molded plastics. The inside contains accordion style separators that are designed to hold identification cards and credit cards. Although the case is marketed as an aluminum wallet, the aluminum forms a decorative shell over a completely functional molded plastic card case. The essential character is imparted by the plastics.
The carabiner clips measure approximately 2 inches by 1 inch. Each clip is a small oblong aluminum loop that consists of a D-ring, a latch and a pin. The carabiner can be used to clip items securely to a belt, belt loop, other apparel, backpack, purse, etc.
The 9 in 1 multi-tool consists of two handles that when unfolded expose a spring loaded pliers. Encased within the handles are steel fold out tools that include a metal/wood file, knife, pliers, saw, screwdriver, can opener, bottle opener, scissors and a wire stripper.
The Explanatory Notes to the Harmonized Tariff provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3(b) provides that the term "goods put up in sets for retail sale" means goods that: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of 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.
The multi-tool wallet set is not considered to be a set for tariff classification purposes since the components are not put up together to meet a particular need or carry out a specific activity. Each item has a separate function. Therefore, the contents must be classified separately
The applicable subheading for the wallet will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem.
The applicable subheading for the aluminum carabiner clips will be 7616.99.5090, HTSUS, which provides for other articles of aluminum, other, other, other, other, other, other. The rate of duty will be 2.5 percent ad valorem.
The applicable subheading for the 9 in 1 multi-tool will be 8211.93.0031, HTSUS, which provides for knives with cutting blades, serrated or not (including pruning knives), other than knives of heading 8208, and blades and other base metal parts thereof: other: knives having other than fixed blades: folding two-handled multi-use tools in which one or more tools are housed in each handle and one or more of the tools is a folding knife blade. The rate of duty will be 3¢ each + 5.4% ad valorem.
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/.
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 Joan Mazzola at (646) 733-3023.
Sincerely,
Myles B. Harmon
Acting Director
National Commodity Specialist Division