CLA-2-85:OT:RR:NC:N4:112
Carie L. Samuel
Chief Compliance Officer
Marisol International
2424 W. Kingsley
Ste C
Springfield, MO 65807
RE: The tariff classification of an emergency roadside kit from China
Dear Ms. Carrie:
In your letter dated November 10, 2016, you requested a tariff classification ruling on behalf of your client, General Trading.
The merchandise in question is an emergency roadside kit. This kit contains a Booster Cable, a Tow Rope, a Safety Vest, Cotton Gloves, a Wire Connector, Fuses, Insulating Tape (plastic), a Cable Tie, a Muli-use Wrench, a five in one Wrench, a Hex wrench, a Dynamo Flash Light, an Electric Tester, a Needle-nose Plier, First Aid Kits, a Poncho, an Emergency Blanket, and a Nylon Bag. The emergency kits are being imported to provide motorists with the supplies necessary to address roadside emergencies. HQ ruling H031458 states that kits should be classified by their essential character determined under GRI 3 (b).
GRI 3 (b) states, “Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable. The essential character will vary according to each kit’s contents.” EN Rule 3(b)(VIII) lists as factors to help determine the essential character of such goods: the nature of the materials or components, their bulk, quantity, weight or value, and the role of a constituent material in relation to the use of the goods.
It is the opinon of this office that the booster cable imparts the essential character of this set.
The applicable subheading for the emergency roadside kit will be 8544.42.9090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for applicable subheading for the Socket Outlet will be 8544.42.9090, HTSUS, which provides for “Insulated (including enameled or anodized) wire, cable…: other electric conductors, for a voltage not exceeding 1,000 V: fitted with connectors: other: other: other.” The rate of duty will be 2.6 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 https://hts.usitc.gov/current.
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 Lisa Cariello at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division