CLA-2-30:RR:NC:2:238 J86419
Mr. Rodney Ralston
UPS Supply Chain Solutions
1 Transborder Drive
Champlain, NY 12919
RE: The tariff classification of Road Safety Kit (Item No. 85-2928)
Dear Mr. Ralston:
In your letter dated June 16, 2003, on behalf of your client, Nura Canada, you requested a tariff classification ruling.
The submitted sample, designated as “Road Safety Kit (Item No. 85-2928),” consists a red nylon carrying case (made in India), sealed in shrink wrap. A paper label, held in place on the case’s exterior surface by the shrink wrap, lists the contents of the kit as follows: 10 adhesive bandages 1.9 cm x 7.5 cm, plastic (Canada); 2 fingertip bandages, fabric (Canada); 2 knuckle bandages, fabric (Canada); 10 antiseptic towelettes (Canada); 2 gauze pads 5 cm x 5 cm (India); 2 gauze pads 7.5 cm x 7.5 cm (India); 1 pair of scissors (China); 1 pair of gloves (Thailand); 1 SOS signal (India); 1 rescue sheet (China); 1 flashlight (China); 2 D batteries (Indonesia); 1 safety vest (China); 1 emergency poncho (China); 2 emergency candles (China); 1 box of waterproof matches (Philippines); and 1 first-aid pocket guide (Canada).
Pursuant to HQ 950678, dated December 30, 1991, it is our determination that the the items comprising the subject kit are to be classified under their respective headings.
The applicable subheading for the nylon carrying case will be 4202.92.3031, Harmonized Tariff Schedule of the United States (HTS), which provides for “Travel, sports and similar bags: With outer surface of textile materials: Other: Other: Of man-made fibers: Other(670).” The general rate of duty will be 17.8 percent ad valorem. At the present time, textile category 670 from India is not subject to visa requirements or quota restrictions.
The applicable subheading for the adhesive bandages, fingertip bandages, and knuckle bandages will be 3005.10.5000, HTS, which provides for “Wadding, gauze, bandages and similar articles … put up in forms or packings for retail sale for medical, surgical, dental or veterinary purposes: Adhesive dressings and other articles having an adhesive layer: Other.” The general rate of duty will be free.
The applicable subheading for the gauze pads will be 3005.90.5090, HTS, which provides for “Wadding, gauze, bandages and similar articles … put up in forms or packings for retail sale for medical, surgical, dental or veterinary purposes: Other: Other: Other.” The general rate of duty will be free.
The applicable subheading for the pair of scissors will be 8213.00.9000, HTS, which provides for “Scissors, tailors’ shears and similar shears, and blades and other base metal parts thereof: Valued over $1.75/dozen: Other (including parts).” The general rate of duty will be 3.7 cents each plus 3.7 percent ad valorem.
The applicable subheading for the pair of gloves will be 3926.20.1020, 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, mittens and mitts): Gloves, mittens and mitts: Seamless: Other: Disposable.” The general rate of duty will be free.
The applicable subheading for the SOS signal will be 4911.99.8000, HTS, which provides for “Other printed matter, including printed pictures and photographs: Other: Other: Other: Other.” The general rate of duty will be 0.5 percent ad valorem.
The applicable subheading for the rescue sheet will be 3920.62.0000, HTS, which provides for “Other plates, sheets, film, foil and strip, of plastics, noncellular and not reinforced, laminated, supported or similarly combined with other materials: Of polycarbonates, alkyd resins, polyallyl esters or other polyesters: Of poly(ethylene terephthalate).” The general rate of duty will be 4.2 percent ad valorem.
The applicable subheading for the flashlight will be 8513.10.2000, HTS, which provides for “Portable electric lamps designed to function by their own source of energy (for example, dry batteries, storage batteries, magnetos), other than lighting equipment of heading 8512; parts thereof: Lamps: Flashlights.” The general rate of duty will be 12.5 percent ad valorem.
The applicable subheading for the D batteries will be 8506.10.0000, HTS, which provides for “Primary cells and primary batteries; parts thereof: Manganese dioxide.” The general rate of duty will be 2.7 percent ad valorem.
The applicable subheading for the safety vest 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, mittens and mitts): Other: Other: Other.” The general rate of duty will be 5 percent ad valorem.
The applicable subheading for the emergency poncho will be 3926.20.6000, 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, mittens and mitts): Other: Plastic rainwear, including jackets, coats, ponchos, parkas and slickers, featuring an outer shell of polyvinyl chloride plastic wit or witout attached hoods, valued not over $10 per unit.” The general rate of duty will be free.
The applicable subheading for the emergency candles will be 3406.00.0000, HTS, which provides for “Candles, tapers and the like.” The general rate of duty will be free. For your information, candles from China may be subject to anti-dumping duties administered by the U.S. Department of Commerce, Import Administration. You may contact them at 14th Street and Constitution Avenue, N.W., Washington, DC 20230, telephone number (202) 482-4106.
The applicable subheading for the box of waterproof matches will be 3605.00.0030, HTS, which provides for “Matches, other than pyrotechnic articles of heading 3604: Matches with natural wood stems.” The general rate of duty will be free. For your information, the importation into the United States of white phosphorus matches is prohibited under 19 CFR §12.34. In accordance with 19 CFR §12.34(b), invoices covering matches imported into the United States shall be accompanied by a certificate of official inspection of the Government of the country of manufacture in the following form: CERTIFICATE OF OFFICIAL INSPECTION OF MATCHES: I, (Name), do hereby certify that I am the (Official title), that according to the chemical analysis made by me the matches described below do not contain white or yellow phosphorus and that thereforethey are not white phosphorus matches as defined in the Act of Congress of the United States of America approved April 9, 1912.
The applicable subheading for the first-aid pocket guide will be 4901.99.0092, HTS, which provides for “Printed books, brochures, leaflets and similar printed matter, whether or not in single sheets: Other: Other: Other: Other: Other: Containing 5 or more pages each, but not more than 48 pages each (excluding covers).” The general rate of duty will be free.
With respect to the antiseptic towelettes, please be advised that we require - in addition to benzalkonium chloride - the name of all the other ingredients comprising the liquid impregnating the towelettes. We also require the intended use(s) for the towelette. When this information is available, you may wish to resubmit your request for a ruling on this item.
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 Harvey Kuperstein at 646-733-3033.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division