CLA-2-85:RR:NC:1:110 M80401
Mr. Reid Shepley
Boshart Industries Inc.
25 Whaley Avenue
Milverton, Ontario N0K 1M0
RE: The tariff classification of a heat shrink splice kit from Canada.
Dear Mr. Shepley:
In your letter dated January 31, 2006 you requested a tariff classification ruling.
The merchandise under consideration is the HS-2 Black Heat Shrink Splice Kit from Boshart Industries Inc. (BII). A sample of the HS-2 was submitted with your ruling request.
The HS-2 Black Heat Shrink Splice Kit consists of two #14 - #10 AWG (American Wire Gage) Crimp Terminal Butt Connectors and two insulating shrink tubes. The Butt Connectors and insulation tubes are imported packaged together within a sealed clear plastic bag with installation instructions printed on the back. Crimp connectors are manufactured in various sizes, shapes and characteristics (i.e. ring, spade, butt, end, etc.). They are designed to make a solder-less termination on the ends of electrical conductors by use of a crimping tool. The butt connectors at issue are used to connect two conductors end to end. They are tube shaped and measure approximately .8750 inches long with an outside diameter of .1875 inches. Once the connectors are crimped onto wires, the shrink tubes are slid over the connectors and heated. As the shrink tube is heated, it shrinks or reduces in size forming a tight insulating seal over the butt connector and wires. Together they form an apparatus for making a safe, electrically sound connection.
The General Rules of Interpretation (GRIs) of the Harmonized Tariff System (HTS) governs the classification of goods put up in sets for retail sale. GRI 3(b) provides, in relevant part, that goods put up for retail sale shall be classified as if they consisted of the material or component which gives them their essential character. The Explanatory Notes (ENs) of the HTS provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. According to the ENs for GRI 3(b), “goods put up in sets for retail sale” refers to goods which: consist of at least two different articles which are, prima facie, classifiable in different headings; consist of products or articles put up together to meet a particular need or carry out a specific activity; and are put up in a manner suitable for sale directly to users without repackaging.
The HS-2 Black Heat Shrink Splice Kit meets the definition of “goods put up in sets for retail sale.” As per GRI 3(b), classification is determined by the component, or components taken together, which confer on the set as a whole its essential character. The Crimp Terminal Butt Connectors provide the essential character of this kit.
The applicable subheading for the HS-2 Black Heat Shrink Splice Kit will be 8536.90.4000, Harmonized Tariff Schedule of the United States (HTSUS), 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 general rate of duty will be free.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
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 Thomas Campanelli at 646-733-3016.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division