CLA-2-39:RR:NC:MM:101 D88516
Mr. Jim Wickstead,
Senior Consultant,
PBB Global Logistics
434 Delaware Avenue
Buffalo, New York 14202
RE: The tariff classification of an Ultimate Auto Safety Kit from Canada
Dear Mr. Wickstead:
In your letter dated February 12, 1999, on behalf of your client, Micris One, Inc., you requested a ruling on the tariff classification of an Ultimate Auto Safety Kit (Ultimate Kit)and the country of origin requirements for an imported first aid kit contained in the Safety Kit.
The sample submitted, identified as a Ultimate Auto Safety Kit (Ultimate Kit) consists of goods either made in Canada or are imported into Canada from the United States or China. These products are placed into a PVC bag. The Kit consists of:
10x6 inch Foam Pad - a rectangular sheet of foamed polyvinyl chloride;
Flashlight;
Two Batteries (1.5 volt D cells);
First Aid Kit - consisting of a Poly-Bag, Adhesive strips, Benzalkonium chloride antiseptic towelettes, Sting relief medicated pads, Gauze pad, “Nice Clean” towelettes, First Aid instruction card, and a Survival instruction card;
Emergency Blanket - composed of plastic sheet coated with aluminum;
Candles;
Matches;
“SOS” Banner - composed of 3.0mm thickness polyethylene;
Emergency Rain Poncho - composed of .02mm thickness polyethylene;
Safety Vest - composed of 0.1mm thickness polyvinyl chloride;
Gloves of 60% cotton and 40% polyester knit fabric;
Aerosol Tire Sealant consisting of water, 40-60 percent by weight; tetrafluoroethane, 20-30 percent; emulsifier, 15-20 percent; ethylene glycol, 1-5 percent; surfactants, 1-5 percent; and a corrosion inhibitor mixture, under one percent;
Flare;
Shop Cloth;
Booster Cables.
The Foam Pads, Poly Bag, Adhesive Strips, “Nice Clean” Towelettes, First Aid instruction card, Emergency Blanket, Survival instruction card, “SOS” Banner, Gloves of 60% cotton and 40% polyester, Aerosol Tire Sealant, and Shop Cloth are made in Canada.
The Benzalkonium chloride antiseptic towelettes, Sting relief medicated pads, Gauze pad, Matches, and Flare are manufactured in the United States.
The PVC bag, Flashlight, Batteries, Candles, Emergency Poncho, Safety Vest, and Booster Cables are made in China.
The PVC bag into which the items of the Ultimate Kit are placed is made of Nylon, not PVC, per the cardboard packaging listing the Kit’s contents. This bag is a container as described in GRI-5(a), therefore it is classified with the contents. The value of the case is prorated over the contents. For classification purposes the items are not considered a set and will be classified accordingly.
The applicable subheading for the First Aid Kit will be 3006.50.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Pharmaceutical products including first aid boxes and kits. The rate of duty will be Free.
The applicable subheading for the candles will be 3406.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Candles, tapers and the like. The rate of duty will be Free.
The Department of Commerce has determined that petroleum wax candles in the following shapes: tapers, spirals, and straight sided dinner candles; rounds columns, pillars, votives, and various wax-filled containers are within the scope of the antidumping duty order on petroleum wax candles from China. In our opinion the sample is within the scope of the antidumping duty order on petroleum wax candles from China.
The applicable subheading for the Emergency Tire Sealant will be 3824.90.9050, Harmonized Tariff Schedule of the United States (HTS), which provides for Prepared binders for foundry molds or cores, chemical products and preparations of the chemical or allied industries..., not elsewhere specified or included...: Other: Other: Other: Other: Other...Other. The rate of duty will be 5% ad valorem.
The applicable subheading for the Emergency Blanket will be 3920.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Other plates, sheets, film, foil, strip, of plastics, noncellular 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.
The applicable subheading for the PVC Foam Pad will be 3921.12.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for Other plates, sheets, film, foil, strip, of plastics: Cellular: of polymers of vinyl chloride. The rate of duty will be 6.5% ad valorem.
The applicable subheading for the Emergency Rain Poncho will be 3926.20.9050, 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: Articles of apparel and clothing accessories: Other: Other...Other. The rate of duty will be 5% ad valorem.
The applicable subheading for the PVC Safety Vest will be 3926.20.9050, 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: Articles of apparel and clothing accessories: Other: Other...Other. The PVC Safety Vest is considered a clothing accessory. The rate of duty will be 5% ad valorem.
The applicable subheading for the Shop Cloth will be 4818.20.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for Towels of paper. The rate of duty will be 2.6% ad valorem.
The applicable subheading for the SOS Banner will be 4911.99.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for Other printed matter, including printed pictures and photographs: Other: Other: Other...Other. The rate of duty will be 2.4% ad valorem.
The applicable subheading for the Cotton Knit gloves will be 6116.92.8800, Harmonized Tariff Schedule of the United States (HTS), which provides for Gloves, mittens and mitts, knitted or crocheted: Other: Of cotton: Other: Other. The rate of duty will be 9.7% ad valorem.
The applicable subheading for the D Cell Batteries will be 8506.80.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Primary cells and primary batteries; parts thereof: Other. The rate of duty will be 2.7% ad valorem.
The applicable subheading for the Flashlight will be 8513.10.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for Portable electric lamps designed to function by their own source of energy...: Lamps: Flashlights. The rate of duty will be 12.5% ad valorem.
The applicable subheading for the Booster Cables will be 8544.41.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for Insulated wire, cable and other insulated electric conductors, whether or not fitted with connectors...: Other electric conductors, for a voltage not exceeding 80 V: Fitted with connectors: Other. The rate of duty will be 2.6% ad valorem.
The applicable subheading for the Matches and Flare will be 9801.00.10, Harmonized Tariff Schedule of the United States (HTS), which provides for the free entry of products of the U.S. that are exported and returned without having been advanced in value or improved in condition by any process or manufacture or other means while abroad, provided the documentary requirements of section 10.1, Customs Regulations (19 C.F.R. §10.1) are met.
Applicability of Country of Origin Requirements:
This office recently issued New York Ruling D88024 in response to your letter dated February 5, 1999, on behalf of your client, Micris One, Inc. The ruling addressed the classification and country of origin marking for imported first aid kits.
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 Robert DeSoucey at 212-637-7035.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division