CLA-2-85:OT:RR:NC:N 4 410
Alex French
Carmichael International Service
1200 Corporate Center Dr. ,Suite 200 Monterey Park, CA 91754
RE: The tariff classification of outdoor accessory kits from China
Dear Mr. French:
In your letter dated June 12, 2024, you requested a tariff classification ruling on behalf of Academy Sports + Outdoors.
The merchandise under consideration is five items described as follows:
Item 1 - SKU# 149770871 & VPN 181046 Magellan Outdoors Flashlight and Knife Holiday Kit: Black.
It consists of an LED flashlight, a folding blade pocketknife and three AAA batteries packaged together ready for retail sale. The flashlight is in the cylindrical shape body featuring 450 lumen light head. The folding blade pocket knife is made from 420 stainless-steel. It features a clip point blade, has a liner lock design, and a pocket clip.
Item 2 - SKU#149770855 & VPN 181047 Magellan Outdoors 300L Flashlight & Multi-tool Holiday Kit: Black.
It consists of an LED flashlight, a multi-tool knife and two AA batteries packaged together ready for retail sale. The flashlight is in the cylindrical shape body featuring 280 lumen light head. Your submission indicates the multi-tool has an aluminum handle and features 12 tools: pliers, wire cutters, three different screwdrivers, a bottle opener, three different folding knives, and a saw.
Item 3 - SKU#149770898 & VPN 181043 Magellan Outdoors Knife and Headlamp Holiday Kit: Black
It consists of an LED headlamp, a reverse tanto folding blade knife and three AAA batteries packaged together ready for retail sale. The headlamp is rectangular in shape with a strap. The reverse tanto folding blade knife is constructed with a 420 stainless-steel stone washed blade, a plastic handle, and has a blade length of 3.5 inches.
Item 4 - SKU#149814580 & VPN 181045 Magellan Outdoors Paraframe Holiday Kit: Black
It includes two paraframe knives, one with a three-inch blade and the other has a two-inch blade. In addition, there is a mini multi-tool that has a 420 stainless-steel paraframe knife with an aluminum paraframe design, and a locking pocket clip. The tools included are: pliers, wire cutters, three different screwdrivers, a bottle opener, three different knives, and a saw. We note that as this kit includes multiple articles of heading 8211, it would be specifically provided for as a set within subheading 8211.10.
Item 5 - SKU#138921005 & VPN 176846 Magellan Outdoors2pk- 450L Handheld Light
It consists of a flashlight that is identical or highly similar to the that described in Item 1 and a headlamp that is similar to that described in Item 3. Six AAA batteries are also included in the packet.
The batteries included in Items 1, 2, 3 and 5 are alkaline batteries with a zinc-manganese oxide battery chemistry. The batteries are not rechargeable.
As these first three items would not qualify as sets per the General Rules of Interpretation, each component must be classified separately.
The applicable subheading for the three flashlights that are included within items 1, 2 and 5 will be 8513.10.2000, Harmonized Tariff Schedule of the United States (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 general rate of duty will be 12.5 percent ad valorem.
The applicable subheading for the two headlamps that are included within Items 3 and 5 will be 8513.10.4000, HTSUS, which provides for Portable electric lamps designed to function by their own source of energy (for example, dry batteries, storage batteries, magnetos), other than lighting equipment of heading 8512; parts thereof: Lamps: Other." The general rate of duty will be 3.5 percent ad valorem.
The applicable subheading for the AA and AAA batteries that are included within Items 1, 2, 3 and 5 will be 8506.10.0090, HTSUS, which provides for Primary cells and primary batteries; parts thereof: Manganese dioxide: Other. The general rate of duty is 2.7 percent ad valorem.
The applicable subheading for the two folding knives that are included within Items 1 and 3 will be 8211.93.0035, 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 general rate of duty is 3 cents each plus 5.4 percent ad valorem.
The applicable subheading for the multi-tool that is part of Item 2 will be 8211.93.0031, 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: Folding two-handled multi-use tools in which one or more tools are housed in each handle and one or more of the tools is a folding knife blade. The general rate of duty is 3 cents each plus 5.4 percent ad valorem.
The applicable subheading for Item 4 will be 8211.10.0000, 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: Sets of assorted articles.
This set will be dutiable at the rate of duty applicable to that article in the set subject to the highest rate of duty. The two knives classified within subheading 8211.93.0035, HTSUS, are dutiable at 3 cents each plus 5.4 percent ad valorem, which provides the highest rate. The complete tariff classification for this set will be 8211.10.0000 / 8211.93.0035.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheadings 8506.10.0090 and 8211.93.00, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 8506.10.0090, 8211.93.0031 or 8211.93.0035, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively.
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 at https://hts.usitc.gov/.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Michael Chen at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division