CLA-2-82:RR:NC:115 E81728
Ms. Jane Johnson
International Scarbrough
10841 Ambassador Drive
Kansas City, MO 64153
RE: The tariff classification of Roadside Assistance Kit from Taiwan, China and USA.
Dear Ms. Johnson:
In your letter dated April 21, 1999 you requested a tariff classification ruling on behalf of your client Discovery Concepts, Inc.
The kit consists of the following items:
Booster Cables-1- Gauge 10' Length
Reflective Triangles
Slip joint Pliers 8"
First Aid Kit:
iodine pads 4 pieces
sheer bandages 4 pieces
alcohol pad 4 pieces
ouchless adhesive pad 2 pieces
scissors
gauze
surgical tape
rubber gloves
pvc bag
5 in 1 Lantern Amber Blinking, Red Blinking, Red/Amber Blinking,
Torch Soft Light, and 12v Cigarette Lighter Adapter
2 screwdrivers
12" Breaker Bar, with 4 Sockets
Air Compressor
Instruction Booklet
Hard Plastic Case
The applicable subheading for the Booster Cables will be 8544.41.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for Other electric conductors, for a voltage not exceeding 80 V: Other. The rate of duty will be 2.6% ad valorem.
The applicable subheading for the Reflective Triangles will be 9013.80.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for Other devices, appliances and instruments: Other. The rate of duty will be 4.5% ad valorem.
The applicable subheading for the Slip joint Pliers will be 8203.20.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for Slip Joint Pliers. The rate of duty will be 12% ad valorem.
The applicable subheading for the First Aid Kit will be 3006.50.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for First- Aid boxes and kits. The rate of duty will be free.
The applicable subheading for the 5in 1 Lantern will be 8513.10.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for Portable electric lamps designed to function by their own source of energy: Other. The rate of duty will be 3.5% ad valorem.
The applicable subheading for the screwdrivers will be 8205.40.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Screwdrivers. The rate of duty will be 6.2% ad valorem.
The applicable subheading for the Breaker Bar with Sockets will be 8204.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Socket Wrenches, with or without handles, drives and extensions, and parts thereof. The rate of duty will be 9% ad valorem.
The applicable subheading for the Air Compressor will be 8414.80.1590, Harmonized Tariff Schedule of the United States (HTS), which provides for Air compressors: Other. The rate of duty will be free.
The applicable subheading for the Instructional Booklet will be 4901.10.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for Printed books, brochures,leaflets and similar printed matter..Other. The rate of duty will be free.
The hard Plastic Case will be classified under the General Rules of Interpretation principle number 5.
In your inquiry you ask how the items and case be marked due to the different countries of origin. Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. ยง1304) provides in general that any article of foreign origin (or its container) imported into the United States must be marked conspicuously, indelibly, legibly and as permanently as the nature of the article will permit in such manner as to indicate the country of origin to the ultimate purchaser in the United States.
Acceptable methods of marking for the kit can be as follows: The plastic case be inserted into a cardboard sleeve listing all the contents and their country of origin. Another method may be a cardboard wrapper (the size of a wide band) also listing the contents and country of origin. The above methods would be acceptable if the wrapper is permanently affixed to the plastic case so that it reaches the ultimate purchaser in that condition.
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