CLA-2-82:OT:RR:NC:N4:415
Ms. Johanna H. Salvino
Casper Company, LLC
15 River Road, Suite 230
Wilton, CT 06897
RE: The tariff classification for the Weekend Survivalist™, Weekend Defender™, and the Weekend Refresher™ multipurpose tools from China.
Dear Ms. Salvino:
In your letter dated August 9, 2017, you requested a tariff classification ruling on behalf of your client Clearsite LLC.
The three items are part of the Sav-It “4” Later™ Weekend series and each are multipurpose tools in an ABS plastic cartridge designed to fit onto the bottom of a standard BIC® lighter. They are imported packaged for retail sale and sold separately from the lighters with which they will be used.
The Weekend Survivalist™ includes a compartment that holds cigarettes, a bottle opener, a Sav-It “4” Later™ cutter that contains a steel blade and is indicated to be used for cigarettes, and a LED light.
The Weekend Defender™ contains a pressurized pepper spray device that has a range of up to six feet and features a laser pointer for increased accuracy. It also includes the Sav-It “4” Later™ cutter feature.
The Weekend Refresher includes a disposable bottle of breath spray, a bottle opener, a Sav-It “4” Later™ cutter, and a LED light. The breath spray is non-aerosol and contains in pertinent part; Aminomethyl Propanol, and Mentha Haplocalyx.
General Rule of Interpretation (GRI) 1, Harmonized Tariff Schedule of the United States (HTSUS), states in part that for legal purposes, classification shall be determined according to the terms of the headings, any relative section or chapter notes and, unless otherwise required, according to the remaining GRI’s taken in order. Goods that are, prima facie, classifiable under two or more headings, are classifiable in accordance with GRI 3. GRI 3(a) states that the heading which provides the most specific description shall be preferred to headings providing a more general description. However, when two or more headings refer to part only of the items in a composite good, those headings are to be regarded as equally specific in relation to the goods, even if one of them gives a more complete or precise description of the good. As such, they are regarded as equally specific and classification of the composite good is to be determined by GRI 3(b) or GRI 3(c) taken in the appropriate order in which they are set out in GRI 3. An essential character determination is only required when classifying an item under GRI 3. The Weekend Survivalist™, Weekend Defender™, and the Weekend Refresher™ consist of at least two different articles that are, prima facie, classifiable in different headings. GRI 3(b) states in part that composite goods, which cannot be classified by reference to GRI 3(a), are to be classified as if they consisted of the component which gives them their essential character.
We believe the Weekend Survivalist™ derives its essential character from the Sav-It “4” Later™ cutter. The applicable subheading will be 8214.90.9000, HTSUS, which provides for "[o]ther articles of cutlery (for example, hair clippers, butchers' or kitchen cleavers, chopping or mincing knives, paper knives); manicure or pedicure sets and instruments (including nail files); base metal parts thereof: [o]ther: [o]ther (including parts)." The general, column one rate of duty is 1.4 cents each plus 3.2 percent ad valorem.
We believe the Weekend Defender™ derives its essential character from the pepper spray. The applicable subheading for the Weekend Defender™ will be 9304.00.6000, HTSUS, which provides for “[o]ther arms (for example, spring, air or gas guns and pistols, truncheons), excluding those of heading 9307: [o]ther.” The general, column one rate of duty is 5.7 percent ad valorem.
The Weekend Refresher™, if imported with the breath spray, and packaged ready for retail sale would be subject to Note 2 to Section VI, and will be classified in subheading 3306.90.0000, HTSUS, which provides for “[p]reparations for oral or dental hygiene including denture fixative pastes and powders: [o]ther.” 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 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 Kristopher Burton at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division