LA-2-34:RR:NC:SP:236 E89489
Ms. Mary Ann Comstock
W.Y. Moberly, Inc.
P.O. Box 164
Sweetgrass, MT 59484
RE: The tariff classification of a 72 Hour Emergency Kit from various countries.
Dear Ms. Comstock:
In your letter dated October 20, 1999, on behalf of your client, In Case Of, of Alberta, Canada, you request a tariff classification ruling.
The sample that you submit, 72 Hour Emergency Kit, consists of the items described below:
1. 8-10 Hour Candle is a white colored candle molded in the shape of a pillar that measures approximately 5" in height and 1-1/4" in diameter. The country of origin is Canada.
2. 36 Hour Survival Candle consists of a white colored candle poured into a metal disc shaped container that measures approximately 1-1/4" in height and 4" in diameter. The candle has three wicks and the container has a book of matches inside. The country of origin of both the candle and matches is Canada.
3. Pack III First Aid Kit consists of a plastic pack containing ten 1/8" x 1-1/2" adhesive bandages, ten 3/4" x 3" adhesive bandages, two 2" x 3" adhesive bandages, two knuckle bandages, six 4" adhesive strips, three 3" x 3" gauze pads, two 2" x 2" gauze pads, one eye pad, three alcohol pads, three antiseptic pads, two ammonia pads, one pair of scissors, one 3" x 4" moleskin, three travel towels, and one 2-3/8" steel needle. The country of origin is Canada.
4. Personal Tissue is toilet paper in 140 sheets that measure 4.375" x 4.5" inches and wrapped in plastic. The country of origin is stated to be Canada.
5. Plastic Signal Whistle consists of a yellow colored plastic whistle with a textile cord enclosed in plastic on a cardboard backing. The cardboard contains written instructions on using the whistle to send messages in Morse Code. The country of origin is Taiwan.
6. "Braided tubular cord reinforced with a core of cotton yarn" is a 50 foot long cord wrapped around a plastic winder. The header states "100% nylon cord", but the item is actually a tubular braid with a core of what appears to be cotton. For the purposes of this ruling, we will assume that the cord is in chief weight of nylon. The country of origin is Taiwan.
7. Disposable Hand Warmer consists of two plastic packets filled with disposable chemical hand warmers containing iron powder, water, salt, activated charcoal and cellulose. The hand warmers are designed to be shaken, allowing the chemicals to "heat up" and then held in the hands to warm them. The country of origin is Taiwan.
8. Water Proof Matches consists of forty-five wooden safety matches packed inside a cardboard box. The country of origin is the Philippines.
9. Emergency Bag (Foil Type) is made of plastic film which has been metallized with vapor deposited aluminum particles. The bag measures approximately 84" x 36" and is designed so that an adult can fit into the bag in emergency situations in order to maintain body heat. The country of origin is Mexico.
10. Emergency Poncho is a hooded "one size fits all" reusable poncho stated to be made of polyethylene that measures approximately 4 feet x 7 feet. The country of origin is China.
11. Aqua Blox consists of a three pack of 8.45 fluid ounce boxes of purified drinking water with attached straw. The product is stated to have a shelf-life of five years and has received U.S. Coast Guard Approval. The country of origin is stated to be the United States.
12. Snaplight Lightstick consists of yellowish-green fluid inside a plastic cylinder that measures approximately (when horizontal) 1/4" in height x 1/4" in width x 6" in length. When the consumer is ready to use the item, the Lightstick is bent once, snapped, and shaken, which causes the product to light up as a result of a chemical reaction. The country of origin is stated to be the United States.
13. "Mirror" is an unframed rectangular shaped mirror that measures approximately 2-1/2" in height x 2-1/2" in width x 4-1/4" in length. The mirror is enclosed in protective plastic and mounted on cardboard. The country of origin is stated to be the United States.
14. All-Weather Notebook consists of a shirt pocket size fifty sheet spiral notebook enclosed inside a plastic pouch. The notebook is stated to contain unique all-weather writing paper. The country of origin is stated to be the United States.
15. Datrex Multi Purpose Emergency Ration consists of eighteen compressed concentrated 200 calorie food bars wrapped inside a foil packet. Each food bar contains wheat flour, vegetable shortening, cane sugar, water, coconut, and salt. Instructions for consumption during land or sea emergencies are written on the outside foil. The country of origin is stated to be the United States.
16. Condura Bag is a zippered textile tote bag with handles that measures approximately 7" in height and 12" in length. Embossed on one side is the name "In Case Of" with the words "emergency preparedness strategies" and a toll free phone number underneath. The country of origin is stated to be the United States.
In our opinion, 72 Hour Emergency Kit is not a set for Customs purposes. Therefore, its components are classified separately.
The applicable subheading for the 8-10 Hour Candle and 36 Hour Survival Candle 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 applicable subheading for the Pack III First Aid Kit will be 3006.50.0000, (HTS), which provides for First-aid boxes and kits. The rate of duty will be free.
The applicable subheading for the Personal Tissue will be 4818.20.0040, HTS, which provides for Toilet paper and similar paper, cellulose wadding or webs of cellulose fibers, of a kind used for household or sanitary purposes, in rolls of a width not exceeding 36 cm, or cut to size or shape; handkerchiefs, cleansing tissues, towels, tablecloths, table napkins, diapers, tampons, bed sheets and similar household, sanitary or hospital articles, articles of apparel and clothing accessories, of paper pulp, paper, cellulose wadding or webs of cellulose fibers: Handkerchiefs, cleansing or facial tissues and towels: Other. The General rate of duty will be 2.6%.
The applicable subheading for the Plastic Signal Whistle will be 9208.90.0080, HTS, which provides for Music boxes, fairground organs, mechanical street organs,...whistles, call horns and other mouth-blown sound signaling instruments: Other, Other. The rate of duty will be 5.3% ad valorem.
The applicable subheading for the "Braided tubular cord reinforced with a core of cotton yarn" will be 5607.50.4000, HTS, which provides for twine, cordage, rope and cables, of other synthetic fibers, other. The rate of duty will be 5.4 percent ad valorem.
"Braided tubular cord reinforced with a core of cotton yarn" falls within textile category designation 669. Based upon international textile trade agreements products of Taiwan are subject to quota and the requirement of a visa.
The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment.
The applicable subheading for the Disposable Hand Warmer will be 3824.90.9050, HTS, which provides for foundry molds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included; residual products of the chemical or allied industries, not elsewhere specified or included: other. The rate of duty will be 5 percent ad valorem.
The applicable subheading for the Water Proof Matches will be 3605.00.0030, HTS, which provides for matches with natural wood stems. The rate of duty will be Free.
The applicable subheading for the Emergency Bag (Foil Type) will be 3926.90.9880, HTS, which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem.
The applicable subheading for the Emergency Poncho will be 3926.20.9050, HTS, which provides for Other articles of plastics and articles of other materials of headings 3901 to 3914: Articles of apparel and clothing accessories (including gloves): Other: Other...Other. The rate of duty will be 5% ad valorem.
Provided the documentary requirements of 19 C.F.R. ยง10.1 are satisfied, the applicable subheading for the Aqua Blox, Snaplight Lightstick, "Mirror", All-Weather Notebook, Datrex Multi Purpose Emergency Ration, and Condura Bag will be 9801.00.1097, HTS, 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: Other: Other. Products in subheading 9801.00.1097 are free of duty.
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 V. Gualario at 212-637-7062.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division