CLA-2-82:OT:RR:NC:1:104
8211.93.0030; 9014.10.9000; 9208.90.0080; 9507.20.8000; 9507.90.2000; 9507.90.8000
9606.21; 9609.10.0000
Mr. Dave Meah
BCB International Ltd
Unit 7/8
Clydesmuir Road
Cardiff CF24 2QS
United Kingdom
RE: The tariff classification of a Military Survival Tin and a Combat Survival Tin from the United Kingdom
Dear Mr. Meah:
In your undated letter received by this office on August 25, 2010 you requested a tariff classification ruling.
With your inquiry, you submitted 2 samples of a Survival Kit. One is Military Survival Tin, Code #CK019 and the other is a Combat Survival Tin, Code #CK015. The components of the Military Survival Tin contains one aluminum handle, one button compass, one flint & striker, one wire saw, ten safety matches, one candle, one cotton ball, two water carriers (unlubricated condoms), one snare wire (brass), four fishing hooks, one 10m fishing line, four fishing weights, seven safety pins, two single edge razor blades, four adhesive dressings, one sewing needle, six sewing threads, two plastic buttons, one pencil, one penknife, one plastic whistle, ten purification tablets, one emergency message form, one survival instructions, one masking tape, one tin and lid and one foil mirror . The foil mirror is affixed to the tin’s lid at time of importation.
The components of the Combat Survival Tin are: one button compass, one flint & striker, one wire saw, ten safety matches, one candle, one snare wire (brass), four fishing hooks, one 10m fishing line, four fishing weights, seven safety pins, one sewing needle, six sewing threads, two plastic buttons, one plastic whistle, ten purification tablets, one emergency message form, one pencil, one penknife, one survival instructions, one masking tape, one tin and lid and one foil mirror. The foil mirror is affixed to the tin’s lid at time of importation.
All of the items in the Military Survival Kit and the Combat Survival Kit are packaged together in separate tins and ready for retail sale. Nothing is added to these kits upon importation to the United States. Kits are sold to the general public as well as the military. As per your email dated July 14, 2010, both samples will be retained by this office for official use.
Since various items are packaged and sold together, it must first be determined for tariff purposes if the goods meet the requirements of “set put up for retail sale”.
Merchandise is classifiable under the Harmonized Tariff Schedule of the United States (HTSUS) in accordance with the General Rules of Interpretation (GRIs). GRI 1 states in part that for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes, and provided the headings or notes do not require otherwise, according to GRIs 2 through 6.
The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. The Explanatory Notes, while not legally binding or dispositive, provide a commentary on the scope of each heading of the Harmonized Tariff System and are thus useful in ascertaining the classification of merchandise under the System.
Explanatory Note (X) to GRI 3(b) provides that the term “goods put up in sets for retail sale” means goods that: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking (e.g. in boxes or cases).
The two survival kits do not meet the criteria for treatment as a set under GRI 3 analysis. The kits “consists of at least two different articles which are, prima facie, classifiable in different headings" and the kits are “put up in a manner suitable for sale directly to users without repacking." However, the kits do not "consist of products or articles put up together to meet a particular need or carry out a specific activity." There are several needs fulfilled by each kit, but no one particular need or carry out more than one specific activity.
The subject survival kits do not meet the criteria for treatment as sets under GRI 3 analysis. Under GRI 1, all of the articles contained within each kit must be classified separately under their respective heading in the HTSUS.
The applicable subheading for the tins and lids with the foil mirrors adhered to the inside lid will be 7310.29.0050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Tanks, casks, drums, cans, boxes and similar containers, for any material (other than compressed or liquefied gas), of iron or steel, of a capacity not exceeding 300 liters…of a capacity of less than 50 liters: Other…Other. The rate of duty will be Free.
The applicable subheading for the aluminum handle which is made of steel will be 7326.90.8588, HTSUS, which provides for Other articles of iron or steel: Other: Other: Other: Other…Other. The rate of duty will be 2.9% ad valorem.
The applicable subheading for the button compasses will be 9014.10.9000, HTSUS, which provides for Direction finding compasses; other navigational instruments and appliances; parts and accessories thereof: Direction finding compasses: Other: Other: Other. The rate of duty will be 2.9% ad valorem.
The applicable subheading for the flints & strikers will be 3606.90.3000, HTSUS, which provides for Ferrocerium and other pyrophoric alloys in all forms; articles of combustible materials as specified in note 2 to this chapter: Other: Ferrocerium and other pyrophoric alloys. The rate of duty will be 5.9% ad valorem.
The applicable subheading for the wire saws will be 7408.19.0000, HTSUS, which provides for Copper Wire: Of refined copper: Other. The rate of duty will be 3% ad valorem.
The applicable subheading for the safety matches will be 3605.00.0030, HTSUS, which provides for Matches, other than pyrotechnic articles of heading 3604: Matches with natural wood stems. The rate of duty will be Free.
The applicable subheading for the candles will be 3406.00.0000, HTSUS, which provides for Candles, tapers and the like. The rate of duty will be Free.
The applicable subheading for the cotton wool ball will be 5601.21.0090, HTSUS, which provides for Articles of cotton wadding. The rate of duty will be 3.6% ad valorem.
The applicable subheading for the water carriers (unlubricated condoms) will be 4014.10.0000, HTSUS, which provides for Hygienic or pharmaceutical articles (including nursing nipples), of vulcanized rubber other than hard rubber, with or without fittings of hard rubber: Sheath contraceptives. The rate of duty will be Free.
The applicable subheading for the snare wires (brass) will be 7312.90.0000, HTSUS, which provides for Stranded wire, ropes, cables, plaited bands, slings and the like, of iron or steel, not electrically insulated: Other. The rate of duty will be Free.
The applicable subheading for the fishing hooks will be 9507.20.8000, HTSUS, which provides for Fishing rods, fish hooks and other line fishing tackle; fish landing nets, butterfly nets and similar nets; decoy "birds" (other than those of heading 9208 or 9705) and similar
hunting or shooting equipment; parts and accessories thereof: Fish hooks, whether or not snelled: Other. The rate of duty will be 4.8% ad valorem.
The applicable subheading for the 10m fishing lines will be 9507.90.2000, HTSUS, which provides for Fishing rods, fish hooks and other line fishing tackle; fish landing nets, butterfly nets and similar nets; decoy "birds" (other than those of heading 9208 or 9705) and similar
hunting or shooting equipment; parts and accessories thereof: Fishing rods and parts and accessories thereof: Other: Fishing line put up and packaged for retail sale. The rate of duty will be 3.7% ad valorem.
The applicable subheading for the fishing weights will be 9507.90.8000, HTSUS, which provides for Fishing rods, fish hooks and other line fishing tackle; fish landing nets, butterfly nets and similar nets; decoy "birds" (other than those of heading 9208 or 9705) and similar hunting or shooting equipment; parts and accessories thereof: Other: Other, including parts and accessories. The rate of duty will be 9% ad valorem.
The applicable subheading for the safety pins will be 7319.20.0050, HTSUS, which provides for Sewing needles, knitting needles, bodkins, crochet hooks, embroidery stilettos and similar articles for use in the hand, of iron or steel; safety pins and other pins of iron and steel, not elsewhere specified or included: Safety pins: Other. The rate of duty will be 4.5% ad valorem.
The applicable subheading for the single edge razor blades will be 8205.59.5505, HTSUS, which provides for Handtools (including glass cutters) not elsewhere specified or included; blow torches and similar self-contained torches; vises, clamps and the like, other than accessories for and parts of machine tools; anvils portable forges; hand- or pedal-operated grinding wheels with frameworks; base metal parts thereof: Other handtools (including glass cutters) and parts thereof: Other: Other Other: of iron or steel: Other: Edged handtools: Single edge razor blades other than for shaving. The rate of duty will be 5.3% ad valorem.
The applicable subheading for the adhesive dressings will be 3005.10.5000, HTSUS, which provides for Wadding, gauze, bandages and similar articles (for example, dressings, adhesive plasters, poultices), impregnated or coated with pharmaceutical substances or 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 sewing needles will be 7319.90.1000, HTSUS, which provides for Sewing needles, knitting needles, bodkins, crochet hooks, embroidery stilettos and similar articles for use in the hand, of iron or steel; safety pins and pins of iron or steel, not elsewhere specified or included: Other: Sewing, darning or embroidery needles. The rate of duty will be Free.
The applicable subheading for the sewing threads will be 5508.10.0000, HTSUS, which provides for Sewing thread of man-made staple fibers, whether or not put up for retail sale: Of synthetic staple fibers (200). The rate of duty will be 11.4% ad valorem.
The applicable subheading for the buttons will be 9606.21, HTSUS, which provides for Buttons, press-fasteners, snap-fasteners and press-studs, button molds and other parts of these articles; button blanks: Buttons: Of plastic, not covered with textile material. If you wish to determine the duty rate for these buttons you will need to know if the button is of casein or of acrylic resin, polyester resin or other materials.
The applicable subheading for the pencils will be 9609.10.0000, HTSUS, which provides for Pencils (other than those pencils of heading 9608), crayons, pencil leads, pastels, drawing charcoals, writing or drawing chalks and tailors' chalks: Pencils and crayons, with leads encased in a rigid sheath . The rate of duty will be 14¢/gross + 4.3 % ad valorem.
The applicable subheading for the penknives 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¢ each + 5.4% ad valorem.
The applicable subheading for the plastic whistles will be 9208.90.0080, HTSUS, which provides for Whistles, call horns and other mouth-blown sound signaling instruments: Other, Other. The rate of duty will be 5.3% ad valorem.
The applicable subheading for the purification tablets will be 3808.99.9500, HTSUS, which provides for Insecticides, rodenticides, fungicides, herbicides, antisprouting products and plant-growth regulators, disinfectants and similar products, put up in forms or packings for retail sale or as preparations or articles (for example, sulfur-treated bands, wicks and candles, and flypapers): Other: Other: Other: Other: Other. The rate of duty will be 5% ad valorem.
The applicable subheading for the emergency message forms and the survival instructions will be 4911.99.8000, HTSUS, which provides for Other printed matter, including printed pictures and photographs: Other: Other: Other: Other. The rate of duty will be Free.
The applicable subheading for the masking tapes will be 3919.90.5060, HTSUS, which provides for Self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rolls: Other: Other…Other. The rate of duty will be 5.8% 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/.
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 Patricia O’Donnell at (646) 733-3011.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division