CLA-2-82:RR:NC:1:118 I81218
4911.99.8000; 8204.11.0030; 9031.80.8085; 3919.10.2020; 8531.80.0050; 8205.40.0000;
9030.39.0080; 8204.20.0000; 9026.20.8000; 8536.10.0040; 8203.20.6030; 8536.90.4000;
3006.50.0000; 8205.59.5560; 3506.10.5000; 8211.93.0060; 3923.50.0000; 4016.99.1500;
3926.90.9880; 7326.90.8586
Mr. Pilar Dorfman
E. Besler & Company
115 Martin Lane
Elk Grove Village, IL 60007-1309
RE: The tariff classification of a 151pc. Highway Emergency Kit from China.
Dear Mr. Dorfman:
In your letter dated March 12, 2002, on behalf of your client LTD Commodities Inc., Bannockburn, IL, you requested a tariff classification ruling. The sample that you supplied will be returned to you as requested.
You have described your sample, item #111464-4EKT, as a 151-pc. Highway Emergency Kit. It includes the following:
? 1- pair of booster cables - 50 AMP, copper gauge: 0.18MM x 35 wires
? Gloves – cotton string knit
? 6-qt emergency water bag
? Gasoline siphon pump
? “HELP flag” – made of plastics
? 3 open-end wrenches
? 6 spark plug gauges
? Electrical tape
? Magnetic super light
? 2 stubby screwdrivers – 1 flat, 1 Phillips
? Auto tester (6-12 volt)
? Spinner handle (1/4” driver)
? Tire pressure gauge
? 8-pc. Auto fuse kit
? 9 sockets (3/16” to ½”)
? Crimping tool
? 80 assorted terminals (½” to 3/4”)
? 4 moistened towelettes
? 18-pc. first aid kit (iodine swabs, cotton swabs, gauze, bandages)
? 9-pc. tire repair kit (T-shaped tire awl - made of steel with a plastic handle, rubber adhesive in a metal collapsible tube, razor knife, 4 black plugs, metal inflater plug)
? Carrying case – tire shaped, fitted and made of plastic (14” x 13” x 3”)
The compact carrying case fits easily under the spare tire of a vehicle. This item along with its contents does not interact together to meet a particular need or carry out a specific activity. Rather the items remedy a variety of automobile and other roadside emergencies and only a few items may be used in concert. Accordingly, each item must be classified individually.
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: fitted with connectors: other. The rate of duty will be 2.6% ad valorem.
The applicable subheading for the cotton string knit gloves, will be 6116.92.8800, HTS, which provides for gloves, mittens and mitts, knitted or crocheted: other: of cotton: other: without fourchettes. The duty rate will be 9.5% ad valorem.
The applicable subheading for the 6-qt. emergency water bag (if of polyethylene) will be 3923.21.0090, HTS, which provides for articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics: sacks and bags (including cones): of polymers of ethylene: other: other. The rate of duty will be 3% ad valorem.
The applicable subheading for the 6-qt. emergency water bag (if plastic other than polyethylene) will be 3923.29.0000, HTS, which provides for articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics: sacks and bags (including cones): of other plastics. The rate of duty will be 3% ad valorem.
The applicable subheading for the siphon pump will be 8413.20.0000, HTS, which provides for pumps for liquids, whether or not fitted with a measuring device; liquid elevators; part thereof: hand pumps, other than those of subheading 8413.11 or 8413.19. The rate of duty will be free.
The applicable subheading for the “HELP” flag will be 4911.99.8000, HTS, which provides for other printed matter, including printed pictures and photographs: other: other: other: other. The rate of duty will be 1% ad valorem.
The applicable subheading for the open-end wrenches will be 8204.11.0030, HTS, which provides for hand-operated spanners and wrenches (including torque meter wrenches but not including tap wrenches); socket wrenches, with or without handles, drives and extensions; base metal parts thereof: hand-operated spanners and wrenches, and parts thereof: nonadjustable, and parts thereof: open-end, box and combination open-end and box wrenches. The rate of duty will be 9% ad valorem.
The applicable subheading for the spark plug gauges will be 9031.80.8085, HTS, which provides for measuring or checking instruments, appliances and machines, not specified or elsewhere included (in Chapter 90): other. The rate of duty will be 1.7% ad valorem.
The applicable subheading for the electrical tape will be 3919.10.2020, HTS, which provides for self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rolls: in rolls of a width not exceeding 20 cm: other: electrical tape. The rate of duty will be 5.8% ad valorem.
The applicable subheading for the magnetic super light will be 8531.80.0050, HTS, which provides for electrical sound or visual signaling apparatus (for example, bells, sirens, indicator panels, burglar or fire alarms), other than those of heading 8512 or 8530; parts thereof: other apparatus: other. The rate of duty will be 1.3% ad valorem.
The applicable subheading for the screwdrivers will be 8205.40.0000, HTS, which provides for handtools (including glass cutters) not elsewhere specified or included; blow torches and similar self-contained torches; vises, clamps and the like, other than accessories for and parts of machine tools; anvils; portable forges; hand- or pedal-operated grinding wheels with frameworks; base metal parts thereof: screwdrivers, and parts thereof. The rate of duty will be 6.2% ad valorem.
The applicable subheading for the auto tester will be 9030.39.0080, HTS, 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.
The applicable subheading for the sockets with spinner handle will be 8204.20.0000, HTS, which provides for hand-operated spanners and wrenches (including torque meter wrenches but not including tap wrenches); socket wrenches, with or without handles, drives and extensions; base metal parts thereof: 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 tire pressure gauge will be 9026.20.8000, HTS, which provides for instruments and apparatus for measuring or checking the flow, level, pressure or other variables of liquids or gases (for example, flow meters, level gauges, manometers, heat meters) excluding instruments and apparatus of heading 9014, 9015, 9028 or 9032; parts and accessories thereof: for measuring or checking pressure: other. The rate of duty will be free.
The applicable subheading for the auto fuse kit will be 8536.10.0040, HTS, which provides for electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits for a voltage not exceeding 1,000 V: fuses: other. The rate of duty will be 2.7% ad valorem.
The applicable subheading for the crimping tool will be 8203.20.6030, HTS, which provides for files, rasps, pliers (including cutting pliers), pincers, tweezers, metal cutting shears, pipe cutters, bolt cutters, perforating punches and similar handtools, and base metal parts thereof: pliers (including cutting pliers), pincers, tweezers, metal cutting shears, pipe cutters, bolt cutters, perforating punches and similar tools, and parts thereof: other: other (except parts): pliers. The rate of duty will be 12¢/doz. + 5.5% ad valorem.
The applicable subheading for the assorted terminals will be 8536.90.4000, HTS, which provides for electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits for a voltage not exceeding 1,000 V: other apparatus: terminals, electrical splices and electrical couplings; wafer probers. The rate of duty will be free.
Your inquiry does not provide enough information for us to give a classification ruling on the moistened towelettes. Your request should include the chemical composition of the towelettes as well as the chemical composition of the liquid cleaning agent on it. When this information is available, you may wish to consider resubmission of your request.
The applicable subheading for the 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 tire awl will be 8205.59.5560, HTS, which provides for handtools (including glass cutters) not elsewhere specified or included; blow torches and similar self-contained torches; vises, clamps and the like, other than accessories for and parts of machine tools; anvils; portable forges; hand- or pedal-operated grinding wheels with frameworks; base metal parts thereof: other handtools (including glass cutters) and parts thereof: other: other: other: of iron or steel: other (including parts). The rate of duty will be 5.3% ad valorem.
The applicable subheading for the rubber adhesive (cement) will be 3506.10.5000, HTS, which provides for prepared glues and other prepared adhesives, not elsewhere specified or included; products suitable for use as glues or adhesives, put up for retail sale as glues or adhesives, not exceeding a net weight of 1 kg: other. The rate of duty will be 2.1% ad valorem.
The applicable subheading for the razor knife will be 8211.93.0060, HTS, which provides for knives with cutting blades, serrated or not, other than knives of heading 8208, and blades thereof: knives having other than fixed blades: other. The duty rate will be 3 cents each + 5.4% ad valorem.
The applicable subheading for the plugs (if of plastic) will be 3923.50.0000, HTS, which provides for articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics: stoppers, lids, caps and other closures. The rate of duty will be 5.3% ad valorem.
The applicable subheading for the plugs (if of synthetic rubber) will be 4016.99.1500, HTS, which provides for other articles of vulcanized rubber other than hard rubber: other: other: caps, lids, seals, stoppers, and other closures. The rate of duty will be 2.7% ad valorem.
The applicable subheading for the blue and red threaded plastic article in the tire repair kit will be 3926.90.9880, HTS, which provides for other articles of plastics and articles of other materials of headings 3901 to 3914: other: other: other. The rate of duty will be 5.3% ad valorem.
The applicable subheading for the metal inflater plug will be 7326.90.8586, HTS, which provides for other articles of iron or steel: other: other: other: other: other. The rate of duty will be 2.9% ad valorem.
The compact plastic carrying case is considered to be a container specially shaped or fitted to contain the contents of the Highway Emergency Kit and is to be entered with the articles for which they are intended. Consequently, when this specially fitted case is entered with the items for which they are intended they meet the requirements of GRI 5(a) and should be classified with the 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 Kathy Campanelli at 646-733-3021.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division