CLA-2-73:OT:RR:NC:N5:113
Marilyn G. Santos
Supreme International
3000 NW 107th Ave.
Miami, FL 33172
RE: The tariff classification of a pocket flask and a pocket tool from China
Dear Ms. Santos:
In your letter dated April 2, 2025, you requested a tariff classification ruling on a pocket flask and a pocket
tool packaged together from China. A sample package containing both items was submitted with your
request.
The first item under consideration is described as a 7-ounce capacity stainless steel pocket flask with a leather
cover. The leather cover is wrapped completely around the sides of the flask and is attached with adhesive
material. On the top surface of the flask sits a protruding hinge and extension piece to hold the flask’s
threaded cap. When opening and closing the flask, the threaded cap is twisted clockwise or counterclockwise
and held in place by the hinged extension piece.
The second item under consideration is described as a stainless steel pocket tool. The body of the pocket tool
holds a small blade, two bottle openers, a corkscrew, and a small Phillips head screwdriver. Each tool is held
by a hinge within or alongside the body of the tool when not in use. During use, the tools are gripped by a
user and extended out from the body. Installed onto the sides of the body are small pieces of unknown
material for gripping purposes. Additionally, a loop with a small keyring extends from the tool body’s end.
Prior to importation, both items are placed side-by-side in molded plastic which sits in an open box. The open
box is slid into a larger labeled box with a clear plastic window. For ease of opening, the outer surface of the
open box features a loop of unknown material for the user to grasp. Although you do not propose
classification for either item individually, you state that the items are intended to be presented as a gift set.
Classification under the Harmonized Tariff Schedule of the United States (HTSUS) is made in accordance
with the General Rules of Interpretation (GRIs). The Explanatory Notes, which constitute the official
interpretation of the HTSUS at the international level, state in Note X to GRI Rule 3(b) that the term “goods
put up in sets for retail sale” means 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.
In this instance, the pocket flask and pocket tool are classifiable in different headings and are put up in a
manner suitable for sale directly to users without repacking. However, there is no evidence that the pocket
flask and pocket tool are put up together to meet a particular need or carry out a specific activity. The pocket
flask has a defined purpose as a container for carrying liquid on a person, and the pocket tool has a variety of
potential uses such as cutting, opening, and screwdriving which are unrelated to and independent of the flask.
Based on the available information, there is no particular need or specific activity to which both items
function together to meet or carry out. As such, the items do not satisfy the criteria of GRI 3(b) as goods put
up in sets for retail sale and are classified individually.
The applicable subheading for the pocket flask will be 7326.90.3500, HTSUS, which provides for Other
articles of iron or steel: Other: Other: Containers of a kind normally carried on the person, in the pocket or in
the handbag. The rate of duty will be 7.8 percent ad valorem.
On March 12, 2025, Presidential proclamations 10896 imposed additional tariffs on certain derivative iron or
steel products. Additional duties for derivative iron or steel products of 25 percent are reflected in Chapter
99, headings 9903.81.89 and 9903.81.90. Products provided by heading 9903.81.91 will be subject to a duty
of 25 percent upon the value of the steel content. At the time of entry, you must report the Chapter 99
heading applicable to your product classification, i.e. 9903.81.90, in addition to subheading 7326.90.3500,
HTSUS. Derivative iron or steel products processed in another country from steel articles melted and poured
in the United States, provided for in heading 9903.81.92, are not subject to the additional ad valorem duties.
Please note that derivative steel products admitted to a U.S. foreign trade zone under “privileged foreign
status” before March 12, 2025, and entered for consumption on or after March 12, 2025, may be subject to
additional duties under heading 9903.81.93, HTSUS.
The applicable subheading for this pocket tool, which is considered a pocket knife, 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.
Effective March 4, 2025, pursuant to U.S. Note 2(u) to Subchapter III, Chapter 99, all products of China and
Hong Kong as provided by heading 9903.01.24, HTSUS, other than products classifiable under headings
9903.01.21, 9903.01.22, and 9903.01.23, HTSUS, will be subject to an additional 20 percent ad valorem rate
of duty. At the time of entry, you must report the applicable Chapter 99 heading, i.e., 9903.01.24, in addition
to subheadings 7326.90.3500 and 8211.93.0035, HTSUS, listed above.
Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise must
be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the
Chapter 99 provisions covering exceptions to the reciprocal tariffs. Products of China, including Hong Kong
and Macau, will be assessed an additional ad valorem rate of duty of 125 percent. Products from all other
countries will be subject to an additional 10 percent ad valorem rate of duty. The pocket flask falls within an
excepted subheading, but the pocket tool does not. At the time of entry, you must report the Chapter 99
heading applicable to your product classification, i.e. 9903.01.33 and 9903.01.63, in addition to subheadings
7326.90.3500 and 8211.93.0035, HTSUS, respectively, listed above.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under
subheadings 7326.90.3500 and 8211.93.0035, 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 subheadings 7326.90.3500 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, 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/programs-administration/trade-remedies, 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
(C.F.R.), 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 C.F.R. 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 Paul Taylor at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division