CLA-2-30:OT:RR:NC:2:238
Ms. Hollie Blakeley
Boss Manufacturing Company
1221 Page Street
Kewanee, IL 61443
RE: The tariff classification of Boss® Small Pet First Aid Kit, Boss® Large Pet First Aid Kit and Boss® Bike Repair First Aid Kit
Dear Ms. Blakeley:
In your letter dated August 14, 2015, you requested a tariff classification ruling. As requested, your samples are being returned.
The first product, Boss® Small Pet First Aid Kit (item # 1006) consists of a red plastic box measuring approximately 4 inches in width by 1 inch in depth by 5 inches in height. This box contains 4 alcohol skin cleansing towelettes, 3 dry swab pads, 1 roll of tape, 2 elastic bandages (6 cm x 4 cm), 1 plastic tick remover and a plastic tweezer.
The second product, Boss® Large Pet First Aid Kit (item # 1014) consists of a yellow plastic box measuring approximately 6 inches in width by 1 ¾ inches in depth by 8 ½ inches in height. This box contains 4 alcohol skin cleansing towelettes, 2 dry swab pads, 1 sterile bandage (10 x 16 cm), 4 safety pins, 2 first aid dressings (10 x 12 cm), 1 plastic tweezer, 1 plastic tick remover, 1 pair of disposable gloves, 1 roll of tape, 1 scissor, 1 elastic bandage, 1 wound compress and 1 cohesive bandage.
The last product, Boss® Bike Repair First Aid Kit (item # 1019) consists of a yellow plastic box measuring approximately 4 inches in width by 1 inch in depth by 5 inches in height. This box contains 12 adhesive bandages, 4 alcohol skin cleansing towelettes, 1 dry swab pad, 1 tire repair file made of steel, 5 butyl rubber tire patches, 1 small tube of tire glue and 2 plastic tire levers.
The applicable subheading for the Boss® Small Pet First Aid Kit (item # 1006) and BOSS® Large Pet First Aid Kit (item # 1014), will be 3006.50.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “First-aid boxes and kits.” The rate of duty will be free.
Regarding the last product in your letter, you inquire whether or not the Boss® Bike Repair First Aid Kit (item # 1019) can be treated as a set for tariff purposes. The classification of sets is governed by General Rule of Interpretation (GRI) 3(b). Harmonized System Explanatory Note (X) to GRI 3(b) states that the term “goods put up in sets for retail sale” refers to 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. While the First Aid and Bike Repair Kit meets the first and third requirements to be classified as a set, it does not meet the second. The kit in question meets multiple needs, not one need in particular. As a result, the components of the kit must be classified separately.
The applicable subheading for the adhesive bandages will be 3005.10.5000, 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 alcohol skin cleansing towelettes will be 5603.92.0010, HTSUS, which provides for “Nonwovens, whether or not impregnated, coated, covered or laminated: Other: Weighing more than 25 g/m² but not more than 70 g/m²: impregnated, coated, or covered with material other than or in addition to rubber, plastics, wood pulp or glass fibers.” The rate of duty will be free.
The applicable subheading for the dry swab pad will be 5603.92.0090, HTSUS, which provides for “Nonwovens, whether or not impregnated, coated, covered or laminated: Other: Weighing more than 25 g/m² but not more than 70g/ m²: Other.” The rate of duty will be free.
The applicable subheading for the tire repair file made of steel will be 8203.10.3000, HTSUS, which provides for “Files, rasps, pliers (including cutting pliers), pincers, tweezers, metal cutting shears, pipe cutters, bolt cutters, perforating punches and similar handtools, and base metal parts thereof: Files, rasps and similar tools: Not over 11 cm in length.” The rate of duty will be free.
The applicable subheading for the butyl rubber tire patches will be 4016.99.6050, HTSUS, which provides for “Other articles of vulcanized rubber other than hard rubber: Other: Other: Other: Other: Other.” The rate of duty will be 2.5 percent ad valorem.
The applicable subheading for the tire patch glue will be 3506.10.5000, HTSUS, which provides for “Products suitable for use as glue or adhesives, put up for retail sale as glues or adhesives, not exceeding a net weight of 1 kg: Other.” The rate of duty will be 2.1 percent ad valorem.
The applicable subheading for the plastic tire levers and the yellow plastic box will be 3926.90.9995, HTSUS, which provides for “Other articles of plastics…: Other: Other… Other.” The rate of duty will be 5.3 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/.
This merchandise may be subject to the Federal Food, Drug, and Cosmetic Act and/or The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which are administered by the U.S. Food and Drug Administration (FDA). Information on the Federal Food, Drug, and Cosmetic Act, as well as The Bioterrorism Act, can be obtained by calling the FDA at 1-888-463-6332, or by visiting their website at www.fda.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 Judy Lee at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division