CLA-2-82:S:N:N3:115 884581
3921.90.4090; 8513.10.4000; 8201.40.6000;9014.10.9000;
8211.92.4050; 3926.90.9590; 3923.30.0090
Ms. Elizabeth Brault
Fingerhut Corporation
4400 Baker Road
Minnetonka, MN 55343
RE: The tariff classification of a 15 piece camping set from
Taiwan.
Dear Ms. Brault:
In your letter dated April 6, 1993, you requested a tariff
classification ruling.
The subject article is described as a 15 piece camping set.
It will contain 15 separate items to be packed in a specially
designed molded plastic carrying case. The case is designed to
specifically hold each of the 15 items in its own fitted
compartment. The case will not be imported separately and will
only be sold together with its contents. The contents and the cost
of the case will be as follows:
1) Folding shovel
$3.24
2) Prospector's pick
2.47
3) Folding saw
1.85
4) Braided nylon cord
.92
5) Emergency blanket made from metallized plastics film
1.08
6) Lantern, multi-function
4.01
7) Camping axe
2.16
8) Directional compass
2.00
9) Survival knife
2.47
10) 4 tent stakes of plastic
.62
11) 6 qt. vinyl water-bottle bag
.62
The cost of the blow-molded case is $5.86. Your submitted
sample will be returned to you as requested.
Consideration has been given to classifying the camping
"set" under the General Rules of Interpretation (GRI) instructions.
GRI 3(b) requires that the set consist of products or articles put
up together to meet a particular need or carry out a specific
activity, etc. Camping represents a broad activity that includes
many needs, functions and activities. A number of the articles
included in the kit are not used to meet a particular need or to
carry out a specific activity. Some examples include: The compass
would not be used at the same time as the tent stakes are used and
the blanket would not be needed when the axe is used. As such, the
GRI 3(b) requirements are not met. Absent a set determination,
each item in the kit must be separately classifiable except for the
molded case. GRI 1 Rule 5(a) states that specially fitted cases
designed to contain a specific article or set of articles, suitable
for long-term use and presented with the articles for which they
are intended, shall be classified with such articles when of a kind
normally sold therein. The molded case meets this definition and
is therefore, not separately classifiable. The value of the case
shall be prorated over the entire contents and classified therein.
The classifications for the items in the kit are as follows:
The applicable subheading for the folding shovel will be
8201.10.0000, Harmonized Tariff Schedule of the United States
(HTS), which provides for spades and shovels. The duty rate will
be 3% ad valorem.
The applicable subheading for the prospector's pick will be
8201.30.0000, Harmonized Tariff Schedule of the United States
(HTS), which provides for mattocks, picks, hoes and rakes, and
parts thereof. The duty rate will be 2.9% ad valorem.
The applicable subheading for the folding saw will be
8202.10.0000, Harmonized Tariff Schedule of the United States
(HTS), which provides for handsaws, and parts (except blades)
thereof. The duty rate will be free.
The applicable subheading for the nylon cord with fitting
will be 5607.49.3000, Harmonized Tariff Schedule of the United
States (HTS), which provides for twine, cordage, ropes and cables,
whether or not plaited or braided and whether or not impregnated,
coated, covered or sheathed with rubber or plastics: other. The
duty rate will be 7.2% ad valorem.
The braided nylon cord falls within textile category
designation 669. Based upon international textile trade
agreements, products of Taiwan are subject to visa requirements and
quota restraints.
The designated textile and apparel category may be
subdivided into parts. If so, visa and quota requirements
applicable to the subject merchandise may be affected. Since part
categories are the result of international bilateral agreements
which are subject to frequent renegotiations and changes, to obtain
the most current information available, we suggest that you check,
close to the time of shipment, the Status Report On Current Import
Quotas (Restraint Levels), an internal issuance of the U.S. Customs
Service, which is available for inspection at your local Customs
office.
The applicable subheading for the emergency blanket made
from plastics with vapor deposited aluminum particles will be
3921.90.4090, Harmonized Tariff Schedule of the United States
(HTS), which provides for other plates, sheets, film, foil and
strip, of plastics: other: other. The duty rate will be 4.2% ad
valorem.
The applicable subheading for the multi-function lantern
will be 8513.10.4000, Harmonized Tariff Schedule of the United
States (HTS), which provides for other lamps. The duty rate will
be 6.9% ad valorem.
The applicable subheading for the camping axe will be
8201.40.6000, Harmonized Tariff Schedule of the United States
(HTS), which provides for axes, bill hooks and similar hewing
tools, and parts thereof... other. The duty rate will be 6.2% ad
valorem.
The applicable subheading for the directional compass will
be 9014.10.9000, Harmonized Tariff Schedule of the United States
(HTS), which provides for direction finding compasses: other:
other. The duty rate will be 5.7% ad valorem.
The applicable subheading for the survival knife will be
8211.92.4050, Harmonized Tariff Schedule of the United States
(HTS), which provides for sheath-type knives. The duty rate will
be 1 cent each + 4.6% ad valorem.
The applicable subheading for the plastic tent stakes will
be 3926.90.9590, Harmonized Tariff Schedule of the United States
(HTS), which provides for other articles of plastics and articles
of other materials of headings 3901 to 3914: other. The duty rate
will be 5.3% ad valorem.
The applicable subheading for the 6 qt. vinyl water-bottle
bag will be 3923.30.0090, Harmonized Tariff Schedule of the United
States (HTS), which provides for carboys, bottles, flasks and
similar articles: other. The duty rate will be 3% ad valorem.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport