CLA-2-82:OT:RR:NC:N4:415
Miles Szczurek
AMX3D, Inc.
1042 Maple Avenue
Lisle, IL 60532
RE: The tariff classification of a utility kit from China.
Dear Mr. Szczurek:
In your letter dated July 22, 2024, you requested a tariff classification ruling.
An image was provided in lieu of a sample.
The product under consideration is described in your submission as a “Utility Kit.” The kit contains a pair of eight-inch ambidextrous scissors, a 12-inch ruler, and a permanent marker all packaged together in a bag composed of kraft paper covered with oriented polypropylene (OPP) matte film. Per your submission, the utility kit is designed to replace parts and components from other educational sets used to facilitate science experiments in a classroom setting.
As the components of this kit are not used together to carry out a specific activity of their own, we hold the opinion that they would not be classified together as a General Rule of Interpretation 3 set. As such, each article in the kit must be classified separately.
The applicable subheading for the packaging bag will be 4819.40.0040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “[c]artons, boxes, cases, bags and other packing containers, of paper, paperboard, cellulose wadding or webs of cellulose fibers; box files, letter trays and similar articles, of paper or paperboard of a kind used in offices, shops or the like: [o]ther sacks and bags, including cones: [o]ther.” The general rate of duty is Free.
The applicable subheading for the scissors will be 8213.00.9000, HTSUS, which provides for “[s]cissors, tailors' shears and similar shears, and blades and other base metal parts thereof: [v]alued over $1.75/dozen: [o]ther (including parts).” The column one, general rate of duty is 3 cents each plus 3 percent ad valorem.
The applicable subheading for the ruler will be 9017.80.0000, HTSUS, which provides for “[d]rawing, marking-out or mathematical calculating instruments (for example, drafting machines, pantographs, protractors, drawing sets, slide rules, disc calculators); instruments for measuring length, for use in the hand (for example, measuring rods and tapes, micrometers, calipers), not specified or included elsewhere in this chapter; parts and accessories thereof: [o]ther instruments.” The general rate of duty is 5.3% ad valorem.
The applicable subheading for the permanent marker will be 9608.20.0000, which provides for “[b]all point pens; felt tipped and other porous-tipped pens and markers; fountain pens, stylograph pens and other pens; duplicating styli; propelling or sliding pencils (for example, mechanical pencils); pen-holders, pencil-holders and similar holders; parts (including caps and clips) of the foregoing articles, other than those of heading 9609: [f]elt tipped and other porous-tipped pens and markers.” The column one, general rate of duty is 4 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheadings 4819.40.0040 and 9017.80.0000, 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 4819.40.0040 or 9017.80.0000, HTSUS, listed above.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 9608.20.0000 HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 9608.20.0000, 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, including information on exclusions and their effective dates, 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/current.
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 Regulations (19 CFR 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