CLA-2-48:RR:NC:2:234
Mr. Ray Reynolds
Lee Hardeman Customs Broker, Inc.
5673 Old Dixie Hwy
Forest Park, GA 30297
RE: The tariff classification of a Crew Pack and Mechanical Pack from China
Dear Mr. Reynolds:
In your letter dated April 25, 2007, you requested a tariff classification ruling on behalf of your client Steadman and Associates.
A sample was submitted for two kits, Crew Pack and Mechanical Pack, which consist of various materials for distribution to rail crew personnel. The first kit is a “Crew Pack” that includes a latex free sterile bandage, moist towelettes, plastic garbage bag, toilet tissue, paper towels, waterless hand cleaner, and a toilet seat cover. These contents will be packaged in a clear plastic bag. Although the contents will be packaged together the items, for tariff purposes, will be classified separately.
The applicable subheading for the latex free sterile bandage will be 3005.10.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Wadding, gauze, bandages and similar articles…adhesive dressings and other articles: Other having an adhesive layer….other. The rate of duty will be free.
The applicable subheading for the moist towelettes will be 3401.19.0000, HTSUS, which provides for: Soap;…paper, wadding, felt and nonwovens, impregnated coated or covered with soap or detergent: Other. The rate of duty will be free.
The applicable subheading for the plastic refuse bag, if composed of polyethylene, will be 3923.21.0095, HTSUS, which provides for: Articles for the conveyance or packing of goods, of plastics: sacks and bags (including cones): of polymers of ethylene: other. The rate of duty will be 3 percent ad valorem.
The applicable subheading for the plastic refuse bag, if composed of plastics other than polyethylene, will be 3923.29.0000, HTSUS, which provides for: Articles for the conveyance or packing of goods, of plastics: sacks and bags (including cones): of other plastics. The rate of duty will be 3 percent ad valorem.
These bags are not subject to quota or visa requirements. However, certain merchandise bags of polyethylene plastic may be subject to antidumping duties (AD). A list of AD proceedings at the Department of Commerce (DOC) and their product coverage can be obtained from the DOC website at: http://ia.ita.doc.gov. You may also write to them at the U.S. Department of Commerce, International Trade Administration, Office of Antidumping Compliance, 14th Street and Constitution Avenue, NW, Washington, DC 20230. Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs.
The applicable subheading for the toilet tissue will be 4818.10.0000, HTSUS, which provides for: Toilet paper, of paper pulp, paper, cellulose wadding or webs of cellulose fibers. The rate of duty will be free.
The applicable subheading for the paper towels will be 4818.20.0020, HTSUS, which provides for: Towels, of paper pulp, paper, cellulose wadding or webs of cellulose fibers. The rate of duty will be free.
The applicable subheading for the die-cut toilet seat cover tissue will be 4818.90.0000, HTSUS, which provides for: Other (than certain enumerated) household, sanitary or hospital articles…of paper pulp, paper, cellulose wadding or webs of cellulose fibers. The rate of duty will be free.
Your inquiry does not provide enough information for us to give a classification ruling on the “Grime Free”, waterless hand cleaner. Your request for a classification ruling should include the chemical ingredient breakdown for the “Grime Free”, waterless hand cleaner. When this information is available, you may wish to consider resubmission of your request. If you decide to resubmit your request, please include a copy of this letter and a sample.
The second kit is a Mechanical Pack which consists of assorted printed and plain paper tags in various shapes and sizes, as well as, various business forms for distribution to rail crew personnel in the performance of their jobs. The various items are printed single sheet accident/inspection report forms, fluorescent orange (one side) printed tags with metal wire through the eyelet for fastening, manila printed tags with textile string through the eyelet for fastening, fluorescent pink blank tags with a metal wire through the eyelet for fastening, printed carbonless multi-leaved forms, and a printed postcard. The printing appears to be lithographically processed. These documents will be sealed in a plastic bag with a company logo. Although the contents will be packaged together, the items, for tariff purposes, will be classified separately.
The applicable subheading for the printed single sheet accident/inspection forms will be 4811.90.9000, HTSUS, which provides for: Paper, paperboard….printed….in rectangular (including square) sheets, of any size: Other (than certain specified kinds). The rate of duty will be free.
The applicable subheading for the printed multi-leaved forms will be 4820.40.0000 HTSUS, which provides for: Manifold business forms and interleaved carbon sets, of paper or paperboard. The rate of duty will be free.
The applicable subheading for the printed fluorescent and manila colored tags will be 4821.10.2000, HTSUS, which provides for: Paper and paperboard labels of all kinds: Printed in whole or in part by a lithographic process. The rate of duty will be free.
The applicable subheading for the fluorescent blank tags will be 4821.90.4000, HTSUS, which provides for: Paper and paperboard labels of all kinds…other (than printed): Other: (than self-adhesive). The rate of duty will be free.
The applicable subheading for the printed post card will be 4909.00.2000, HTSUS, which provides for: Printed or illustrated postcards. The 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 Paul Garretto at 646-733-3035.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division