CLA-2-73:OT:RR:NC:N1:113
4202.92.9026
Mr. Stephen M. Zelman
Stephen M. Zelman & Associates
888 Seventh Avenue, Suite 4500
New York, NY 10106
RE: The tariff classification of a thermos, multi-tool, flashlight, compass and carry case from China
Dear Mr. Zelman:
In your letter dated September 18, 2007, on behalf of Fownes Brothers & Co., Inc., you requested a tariff classification ruling. You submitted samples for our review which will be returned to you as requested.
The merchandise consists of a thermos, a multi-tool, a flashlight, a compass and a carry case. The thermos is made of stainless steel and has a capacity of 425 ml. Your letter indicates that it is not a vacuum vessel. The multi-tool is made of base metal and contains two folding blades, pliers, screw drivers, a file and a can opener. The small portable battery-operated flashlight features a push-button light switch. The compass is attached to a loop on the carry case by a carabiner. The carry case is made of woven and net polyester and has a drawstring closure. There are two compartments on the outside of the case that hold the multi-tool and the flashlight.
You suggest the thermos and carry case be classified together under subheading 7615.19.9000, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for other household articles of aluminum. We note that certain containers may be classified with the articles they are designed to hold, if the requirements of General Rule of Interpretation (GRI) 5(a) are met. It is our opinion that the polyester drawstring carry case is not of a kind normally sold with the thermos. Therefore, we would not consider the case to be an item appropriately classified under GRI 5(a). The thermos and carry case are separately classified. The stainless steel thermos is classified in heading 7323, which provides for table, kitchen or other household articles of stainless steel.
The applicable subheading for the thermos will be 7323.93.0080, HTSUS, which provides for table, kitchen or other household articles and parts thereof, of stainless steel, other. The rate of duty will be 2 percent ad valorem.
The applicable subheading for the multi-tool will be 8211.93.0030, HTSUS, which provides for knives with cutting blades, serrated or not (including pruning knives), other than knives of heading 8208, and blades and other base metal parts thereof: other: knives having other than fixed blades: pen knives, pocket knives and other knives which have folding blades. The rate of duty will be 3 cents each plus 5.4 percent ad valorem.
You suggest classification of the flashlight under 8512.10.2000, HTSUS, which provides for electrical lighting equipment of a kind used on bicycles. The submitted flashlight is not designed for a bicycle and flashlights are specifically provided for under heading 8513.
The applicable subheading for the flashlight will be 8513.10.2000, HTSUS, which provides for portable electric lamps designed to function by their own source of energy (for example, dry batteries, storage batteries, magnetos…: lamps: flashlights. The rate of duty will be 12.5 percent ad valorem.
You suggest classification of the compass under 9014.10.1000, HTSUS, which provides for direction finding compasses that incorporate optical instruments. The sample compass you submitted does not feature any optical elements.
The applicable subheading for the compass will be 9014.10.9000, HTSUS, which provides for direction finding compasses, other, other, other. The rate of duty will be 2.9 percent ad valorem.
The applicable subheading for the carry case will be 4202.92.9026, HTSUS, which provides for other containers and cases, other, with outer surface of textile materials, of man-made fibers. The rate of duty will be 17.6 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/.
HTSUS 4202.92.9026 falls within textile category 670. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov.
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 Ann Taub at 646-733-3018.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division