CLA-2-84: RR: NC: 1:102 I83905
8513.10.4000, 3926.90.9825, 3919.10.2055, 5609.00.4000, 6116.92.8800,
6116.93.8800, 4202.92.9060, 4202.92.9026
Ms. Jodi Gracey
Kohl’s Department Stores
N56 W17000 Ridgewood Drive
Menomonee, Wisconsin 53051
RE: The tariff classification of an auto emergency tool kit from China
Dear Ms. Gracey:
In your letter dated June 28, 2002 you requested a tariff classification ruling on behalf of Kohl’s Department Stores. The article in question is identified as an 11 piece “auto emergency tool bag”, style number 2002-1. Descriptive information and a sample were submitted.
The subject “tool bag” includes an air compressor, tire gauge, jumper cables, multi-function emergency light, triangle reflector, 2-in-1 screwdriver, pliers, elastic strap, self-adhesive plastic tape and gloves. All of the items are contained in weatherproof bag and packed in a box for presentation and sale as set at retail.
Merchandise is classifiable under the Harmonized Tariff Schedule of the United States (HTSUS) in accordance with the General Rules of Interpretation (GRIs). GRI 1 states in part that for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes, and provided the headings or notes do not require otherwise, according to GRIs 2 through 6.
We note that the compressor included in the emergency bag is described by heading 8414, HTSUS. We also note that the tire gauge and jumper cables are described by HTSUS headings 9026 and 8544, respectively. Since the 11-piece tool bag is imported as a set and described in part by two or more headings of the HTSUS, we must apply GRI 3(b). Since we have various items sold together, we must first determine for tariff purposes if we have a set put up for retail sale.
The Harmonized Commodity Description And Coding System Explanatory Notes (ENs) constitute the official interpretation of the Harmonized system. While not legally binding on the contracting parties, and therefore not dispositive, the ENs provide a commentary on the scope of each heading of the Harmonized System and are thus useful in ascertaining the classification of merchandise under the System. Customs believes the ENs should always be consulted.
Explanatory Note (X) to GRI 3(b) states that the term “goods put up in sets for retail sale” shall be taken to mean goods which:
(a)consist of at least two different articles that are, prima facie, classifiable in different headings.
(b)consist of products or articles put up together to meet a particular need or carry out a specific activity; and
(c)are put up in a manner suitable for sale directly to users without repacking (e.g., in boxes or cases or on boards).
The “tool bag” does not meet the criteria for treatment as a set under GRI 3 analysis. The articles in the kit "consist of at least two different articles which are, prima facie, classifiable in different headings" and the kit is "put up in a manner suitable for sale directly to users without repacking." However, the kit does not "consist of products or articles put up together to meet a particular need or carry out a specific activity." The "tool bag" contains several articles that do not meet a particular need or carry out a specific activity. Also, some of these articles can be used outside of an automobile, such as the gloves, the screwdriver, pliers and the roll of tape. Under GRI 1, the bag and all of the articles contained within the bag must be classified separately under their respective headings in the HTSUS.
The applicable subheading for the air compressor will be 8414.80.1690, HTSUS, which provides for other portable air compressors. The rate of duty is free.
The applicable subheading for the jumper cables will be 8544.51.9000, HTSUS, which provides other electric conductors, for a voltage exceeding 80 V but not exceeding 1,000 V. The rate of duty will be 2.6 percent ad valorem.
The applicable subheading for the tire gauge will be 9026.20.8000, HTS, which provides for other instruments for measuring or checking pressure. The rate of duty is free.
The applicable subheading for the 2-in-1 screwdriver set will be 8205.40.0000, HTSUS, which provides for screwdrivers, and parts thereof. The duty rate will be 6.2 percent ad valorem.
The applicable subheading for the pliers will be 8203.20.6030, HTSUS, which provides for pliers. The duty rate will be 2 cents per dozen plus 5.5 percent ad valorem.
The applicable subheading for the multi-function emergency light will be 8513.10.4000, HTSUS, which provides for other portable electric lamps designed to function by their own source of energy. The rate of duty will be 3.5 percent ad valorem. .
The applicable subheading for the triangle reflector will be 3926.90.9825, HTSUS, which provides for other articles of plastic, reflective triangular warning signs for road use. The rate of duty will be 5.3 percent ad valorem.
The applicable subheading for the roll of self-adhesive plastic tape will be 3919.10.2055, HTSUS, which provides for other self-adhesive tape in rolls of a width not exceeding 20 cm. The rate of duty will be 5.8 percent ad valorem. .
The applicable subheading for the elastic strap will be 5609.00.4000, HTSUS, which provides for articles of cord. The rate of duty will be 4.7 percent ad valorem. .
The applicable subheading for the gloves, if of cotton, will be 6116.92.8800 HTSUS, which provides for other gloves of cotton, without fourchettes. The rate of duty will be 9.5 percent ad valorem. If of man-made-fiber, the applicable subheading for the gloves will be 6116.93.8800 HTSUS, which provides for other gloves of synthetic fibers, without fourchettes. The rate of duty will be 18.8 percent ad valorem.
The applicable subheading for the weatherproof bag, if of plastic, will be 4202.92.9060, HTSUS, which provides for other bags with outer surface of sheeting of plastic or of textile materials, other. The rate of duty will be 18.1 percent ad valorem. If of man-made fibers, the applicable subheading for the weatherproof bag will be 4202.92.9026, HTSUS, which provides for other bags with outer surface of other textile material of man-made fibers. The rate of duty will be 18.1 percent ad valorem. .
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 Kenneth T. Brock at 646-733-3009.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division