CLA-2-30:RR:NC:2:238 C81185
Mr. Michael Stewart
World Commerce Services, Inc.
830 Dillon Drive
Wood Dale, IL 60191
RE: The tariff classification of a first-aid kit from Canada
Dear Mr. Stewart:
In your letter dated October 14, 1997, on behalf of your client, Kingport International, you requested a tariff classification ruling.
The submitted sample, designated as "First-Aid Kit CBB3-BK", consists of a small, black-colored, nylon case, measuring 7 1/2" x 5" x 2 1/2", bearing a "red cross" insignia on one of its sides. The case has a full zippered opening, so as to open like a book, and a self-fabric carrying handle. Inside the case are two, black-mesh, zippered compartments which contain the various items to render first-aid treatment, such as adhesive tape, band-aids, gauze pads, antiseptic ointment, and an emergency blanket. You indicate that the nylon case will be imported - empty - from China into Canada, where it is then filled with the medical supplies for shipment to the United States.
The applicable subheading for the subject product will be 3006.50.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for: "First-aid boxes and kits." The general rate of duty will be free.
In your letter, you also requested a tariff classification ruling concerning the importation of the nylon case by itself, i.e., without any of the medical supplies, directly from China to the United States. For a ruling on this matter, you should contact National Import Specialist Kevin Gorman (NIS 341), c/o: The National Commodity Specialist Division, U.S. Customhouse, 6 World Trade Center, New York, NY 10048. A sample should be submitted with your request.
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 Cornelius Reilly at 212-466-5770.
Sincerely,
Robert B. Swierupski
Director, National Commodity
Specialist Division