CLA-2-30:RR:NC:2:238
Mr. Stephen W. Marlow
FedEx Trade Networks Transport & Brokerage, Inc.
205 West Service Road
Champlain, NY 12919
RE: The tariff classification of a Large Disaster Survival Kit
Dear Mr. Marlow:
In your letter dated March 8, 2007, on behalf of your client, First Aid Central, you requested a tariff classification ruling.
The submitted sample, described as a “Large Disaster Survival Kit,” contains the following items: 4 knuckle adhesive dressings; 4 fingertip adhesive dressings; 4 adhesive “patch” dressings; 15 plastic adhesive dressings; 24 sealed foil packets of emergency purified drinking water, each containing 125 ml. of water; 2 sealed foil packets of emergency food rations, each containing 9 food bars; 2 lightsticks; 4 dust masks; 8 sanitary napkins; 3 rolls of toilet paper; 1 plastic whistle; 2 emergency/survival (“silver space”) blankets (Item No. 21818); 4 adult ponchos; 1 crank flashlight; 3 AAA batteries; 1 CPR shield (“mask”); 1 bio hazard bag; 12 benzalkonium chloride antiseptic towelettes; and 1 radio. You indicate in your letter that all the items will be put up in a nylon carrying case or a plastic box, neither of which was submitted with the individual components.
In our opinion, pursuant to Rule 3 of the General Rules of Interpretation, HTSUS, the survival kit does not meet the criteria for treatment as a set. Although the items 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,” the kit does not “consist of products or articles put up together to meet a particular need or carry out a specific activity.”
The applicable subheading for all the adhesive dressings will be 3005.10.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Wadding, gauze, bandages and similar articles (for example, dressings, adhesive plasters, poultices), … 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 rate of duty will be free.
The applicable subheading for the emergency drinking water packets will be 2201.10.0000, HTSUS, which provides for “Mineral waters and aerated waters.” The rate of duty will be 0.26¢ per liter.
The applicable subheading for the 2 packets of emergency food rations will be 1901.90.9095, HTSUS, which provides for “Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40 percent by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of headings 0401 to 0404, not containing cocoa or containing less than 5 percent by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included: Other: Other: Other: Other: Other: Other: Other.” The rate of duty will be 6.4 percent ad valorem.
The applicable subheading for the dust masks will be 6307.90.9889, HTSUS, which provides for “Other made up articles, including dress patterns: Other: Other: Other: Other: Other.” The rate of duty will be 7 percent ad valorem.
The applicable subheading for the rolls of toilet paper will be 4818.10.0000, HTSUS, which provides for “Toilet paper.” The rate of duty will be free.
The applicable subheading for the plastic whistle will be 9208.90.0000, HTSUS, which provides for “Music boxes, … ; whistles, call horns and other mouth-blown sound signaling instruments: Other: Other.” The rate of duty will be 5.3 percent ad valorem.
The applicable subheading for the crank flashlight will be 8513.10.2000, HTSUS, which provides for “Lamps: Flashlights.” The rate of duty will be 12.5 percent ad valorem.
The applicable subheading for the CPR shield (“mask”) will be 9019.20.0000, HTSUS, which provides for “ Ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus; parts and accessories thereof.” The rate of duty will be free.
The applicable subheading for the benzalkonium chloride towelettes will be 3402.12.1000, HTSUS, which provides for “Organic surface-active agents, whether or not put up for retail sale: Cationic: Aromatic or modified aromatic.” The rate of duty will be 4 percent ad valorem.
The applicable subheading for the radio will be 8527.19.5010, HTSUS, which provides for “ Radiobroadcast receivers capable of operating without an external source of power: Other: Other: FM only or AM/FM only.” The rate of duty will be 3 percent ad valorem.
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/.
With respect to the lightsticks, we require the chemical name, CAS number, and percent by weight of each ingredient making up the lightsticks before a ruling can be issued. When this information is available, you may wish to resubmit your request, including a sample, to National Import Specialist Richard Dunkel, at 646-733-3032.
With respect to the sanitary napkins, we require the fiber content before a ruling can be issued. When this information is available, you may wish to resubmit your request, including a sample, to National Import Specialist Mitchel Bayer, at 646-733-3102.
With respect to the emergency/survival (“silver space”) blankets (Item No. 21818) and the bio hazard bag, we require the chemical identity of the polymer(s) that each article is composed of. When this information is available, you may wish to resubmit your request, including a sample of each article, to National Import Specialist Joan Mazzola, at 646-733-3023.
With respect to the adult ponchos, we require the chemical identity of the polymer(s) that the ponchos are composed of. When this information is available, you may wish to resubmit your request, including a sample and the value per unit, to National Import Specialist Kenneth Reidlinger, at 646-733-3053.
With respect to the AAA batteries, we require whether what they are made of, e.g., lithium, manganese dioxide, and whether or not they are rechargeable. When this information is available, you may wish to resubmit your request, including a sample, to National Import Specialist Linda Hackett, at 646-733-3015.
With respect to the nylon carrying case, a sample must be submitted before a ruling can be issued. The sample should be submitted with your ruling request to National Import Specialist Vikki Lazaro, at 646-733-3041.
With respect to the plastic box, a sample must also be submitted before a ruling can be issued. The sample should be submitted with your ruling request to
National Import Specialist Joan Mazzola, at 646-733-3023.
The submitted sample is being returned as requested.
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