CLA-2-82:RR:NC:115 D87008
Mr. Juan Dominguez
Wal*Mart Stores, Inc.
702 Southwest 8 Street
Bentonville, AR 72716-8023
RE: The tariff classification of automotive repair kits from Taiwan and China.
Dear Mr. Dominguez:
In your letter dated January 15, 1999 you requested a tariff classification ruling.
Two sample kits were submitted, which will be returned as per your request. The first kit called Roadside Emergency Kit (item SDR 594) consists of the following: Emergency Aluminum Foil Blanket, Accident Information Guide Booklet, Band Aids, Antiseptic Ointment, Alcohol Prep Pads, Wet Wipes, Electrical Tape, Sockets, Ratchet Adaptor, Screwdrivers, Slip Joint Plier, Adjustable Wrench, Blade Fuses, Paper Help Flag, Nylon Cable Ties, Spinner Handle, Battery Booster Cables, Tire Sealant, Light Sticks, Radiator Hose Repair Tape, Hose Clamps, Red Shop Towel, Bungee Cord, Flashlight, Gas Siphon Pump, Radiator Water Bag and all packed in a fitted blown molded case.
The second kit called Automotive Repair Kit (item SDR 595) consists of the following: Sockets, Blade Fuses, Cable Ties, Assorted Terminals, Hex Bits Adaptor w/Holder, Radiator Tester, Thickness Gauge, Slip Joint Plier, PVC Tape, Rubber Mallet, Ratchet Handle, Adaptor, Tyre Gauge, Steel Battery Terminal Shovel, Auto Circuit Tester, Crimping Tool, Plastic Knife w/snap off blade, plier, wrenches, screwdrivers all packed in a fitted blown molded case.
Each molded case is inserted into a cardboard sleeve that lists all the contents and shows what the item looks like.
All classifications will be the applicable subheadings of the Harmonized Tariff Schedules of the United States (HTS).
The classifications for the Roadside Emergency kit are as follows:
Emergency Aluminum Foil Blanket, 3920.20.0000, which provides for Other plates, sheets, film, foil and strip, of plastics, non celluar and not reinforced, laminated, supported or similarly combined with other materials: Of polymers of propylene. The rate of duty will be 4.2% ad valorem. If made of polyethyl terephthalate, 3920.62.0000, which provides for: Of polycarbonates, alkyd resins, polyallyl esters or other polyesters: Of polyethlene terephthalate. The rate of duty will be 4.2% ad valorem.
Accident Information Guide, 4901.10.0040, which provides for Printed books, brochures, leaflets and similar printed matter, whether or not in single sheets: Other. The rate of duty will be free.
The Band Aids, Antiseptic Ointment, Alcohol Prep Pads and Wet Wipes show the country of origin to be USA, 9801.00.1096, which provides for Products of the United States when returned after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad. The rate of duty will be free. If of foreign origin the Band Aids, 3005.10.50.00, Antiseptic Ointment, 3004.20.0060, Alcohol Prep Pads, 3005.90.1000. The rate of duty will be free.
Wet Wipes, 3402.20.1000. The rate of duty will be 4% ad valorem.
Electric Tape, 3910.20.2000, which provides for Electrical Tape. The rate of duty will be 5.8% ad valorem.
Screwdrivers (c/o China), 8205.40.0000, which provide for screwdrivers, and parts thereof. The rate of duty will be 6.2% ad valorem.
Sockets, Ratchet Adaptor, Spinner, 8204.20.00, which provides for Socket wrenches,with or without handles, drives and extensions, and parts thereof. The rate of duty will be 9% ad valorem.
Slip Joint Plier, 8203.20.4000, which provides for Slip Joint pliers. The rate of duty will be 12% ad valorem.
Adjustable Wrench (c/o China), 8204.12.00, which provides for Wrenches...Adjustable, and parts thereof. The rate of duty will be 9% ad valorem.
Blade Fuses, 8536.10.0040, which provides for Electrical apparatus for switching or protecting electrical circuits, or making connections to or in electrical circuits ( for example , switches relays, fuses, surge suppressors, plugs, sockets, lamp-holders, junction boxes), for a voltage not exceeding 1,000 V: Fuses..Other. The rate of duty will be 2.7% ad valorem.
Help Flag, 4911.99.8000, which provides for Other printed matter, including printed pictures and photographs: Other: Other: Other. The rate of duty will be 2.4% ad valorem.
Nylon Cable Ties (c/o China), 3926.90.9880, which provides for Other articles of plastics: Other: Other: Other: The rate of duty will be 5.3% ad valorem.
Battery Booster Cables (c/o China), 8544.41.8000, which provides for Other electric conductors, for a voltage not exceeding 80 V: Fitted with connectors: Other. The rate of duty will be 2.6% ad valorem.
Tire Inflator, 9801.00.1096, which provides for Products of the United States when returned after having been exported, without having been advanced in value or improved in condition. The rate of duty will be free. If of foreign origin, 3824.90.9050. The rate of duty will be 5% ad valorem.
Light Sticks, 3824.90.2800, which provides Chemical products and preparations, not elsewhere specified or included. Other: Other: Other. The rate of duty will be 1.8 cents /kg + 10% ad valorem.
Radiator Hose Repair Tape, 3919.10.2055, which provides for Self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rolls: Other: Other. The rate of duty will be 5.8% ad valorem.
Hose Clamps, 7326.90.8585, which provides Other articles of iron or steel...Other: Other: Other. The rate of duty will be 2.9% ad valorem.
Red Shop Towels (c/o India), 6307.10.2055, which provide for other made up articles: Shop towels dedicated for use in garages, filling stations and machine shops: of cotton. Textile category 369 and the rate of duty will be 7.9% ad valorem.
Bungee Cord, 5609.00.3000 (c/o Indonesia), which provides for Articles of yarn, twine, cordage, rope or cables, not elsewhere specified or included. Of man made fibers. The rate of duty will be free.
Flashlight, 8513.10.20.0000, which provides for Flashlights. The rate of duty will be 12.5% ad valorem.
Gas Siphon Pump, 8413.20.0000, which provides for Pumps for liquids, whether or not fitted with a measuring device; liquid elevators; hand pumps. The rate of duty will be free.
Radiator Water Bag, 3926.90.9880, which provides for Other articles of plastics and articles of headings 3901 to 3914...Other: Other: Other. The rate of duty will be 5.3% ad valorem.
The fitted blown molded case will be classified under the General Rules of Interpretation number 5. The case will be classified with such articles normally sold therewith.
Please note many classifications will be repeated in the Automotive Repair Kit. Where it is the same item as listed in the previous Kit, only the Tariff number and rate of duty will be shown.
Automotive Repair Kit as follows:
Sockets, spark plug socket, ratchet handle, adaptor, hex key set , 8204.20.0000.The rate of duty will be 9% ad valorem.
Tyre Gauge, 9026.20.8000, which provides for Instruments and apparatus for measuring or checking the flow, level, pressure or other variables of liquids or gases: Other. The rate of duty will be free.
Auto Circuit Tester, 9030.39.0080, which provides for Other instruments and apparatus, for measuring or checking voltage, current, resistance or power, without a recording device: Other: Other. The rate of duty will be 1.7% ad valorem.
Open-end wrenches, 8204.11.0030, which provides for open-end, box and combination. The rate of duty will be 9% ad valorem.
Slip joint plier. 8203.20.4000. The rate of duty will be 12% ad valorem.
Long nose plier, 8203.20.6030. The rate of duty will be 12 cents/doz. + 5.5% ad valorem.
Screwdrivers, 8205.40.0000. The rate of duty will be 6.2% ad valorem.
Cable ties, 3926.90.9880. The rate of duty will be 5.3% ad valorem.
Blade Fuses, 8536.10.0040. The rate of duty will be 2.7% ad valorem.
Assorted Terminals, 8536.90.4000, which provides for Terminals, electrical splices and electrical couplings; wafer probers. The rate of duty will be .9% ad valorem.
Radiator Tester, 9025.80.3500, which provides for Hygrometers and psychrometers, non-recording. The rate of duty will be 1.4% ad valorem.
Thickness Gauge, 9031.80.8060, which provides for Equipment for testing the characteristics of internal combustion engines: For testing electrical characteristics. The rate of duty will be 1.7% ad valorem.
Electric Tape, 3919.10.2020. The rate of duty will be 5.8% ad valorem.
Rubber Mallet, 4016.99.6050, which provides for Other articles of vulcanized rubber other than hard rubber: Other: Other: Other. The rate of duty will be 2.5% ad valorem.
Crimping Tool, 8205.598000,. Which provides for Hand tools: Other: Other: Other: The rate of duty will be 3.7% ad valorem.
Plastic knife w/snap off blade, 8205.59.5560. The rate of duty will be 5.3% ad valorem.
The fitted blown molded plastic case is subject to GRI 5.
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 Melvyn Birnbaum at 212-637-7017.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division