CLA-2-84:RR:NC:1:103 C88425
Ms. Lynn S. Baker
Baker & McKenzie
One Prudential Plaza
130 East Randolph Drive
Chicago, IL 60601
RE: The tariff classification of repair kits from Japan
Dear Ms. Baker:
In your letter dated May 27, 1998 on behalf of Komatsu America
International Company you requested a tariff classification ruling.
You submitted information on five repair kits. Each kit consists of
various individual components which are packaged together in a paperboard box,
and each kit is sold by your client to one of its dealers in its imported
condition. In a supplemental submission dated June 18, 1998 your client
provided a listing of the components of each kit and the value of each
component. Kits designated as part number 426-15-05100 and part number
6151-K2-9901 will be ruled upon separately.
Kit 6212-K1-0901 is used by a dealer to repair or replace the cylinder head
on a hydraulic excavator or wheel loader. It is composed of the following
components:
6 brass gaskets
44 metal gaskets
79 rubber gaskets
44 paper gaskets
1 aluminum gasket
10 copper gaskets
68 rubber 0-rings
1 rubber grommet
18 rubber rubbers
2 metal lock plates
12 plastic wire bands
12 rubber seals
Besides representing a numerical majority of the components of the kit, the
various gaskets, combined together, represent approximately 59 percent of the
total value of the kit.
Kit 6610-09-2001 is used by a dealer to rebuild the cylinder head in a
grader or dozer, and is composed of the following articles:
13 metal gaskets
13 rubber gaskets
96 paper gaskets
4 copper gaskets
11 metal washers
77 rubber O-rings
3 metal pins
1 metal seal
2 metal nut assemblies
6 plastic seals
6 plastic rings
24 metal plates
1 metal oil seal
6 metal lock plates
6 rubber crevice seals
1 rubber seal
The various gaskets, combined together, represent approximately 57 percent of
the total value of this kit.
Kit 6150-K1-9901 is used by a dealer to rebuild or repair the engine
cylinder head in a dozer, and is composed of the following components:
47 rubber gaskets
43 metal gaskets
32 paper gaskets
12 rubber seals
12 metal rotator seals
24 rubber rubbers
18 rubber O-rings
6 plastic bands
When combined, the various gaskets represent approximately 63 percent of the
total value of kit 6150-K1-9901.
In Ruling Letter HQ 083968 dated July 6, 1989, the Customs Service held
that repair kits containing various components, packaged together, and used by
dealers to effect repairs in vehicles were goods put up in sets for retail sale
for purposes of General Rule of Interpretation 3(b). Likewise, each kit
described above is also considered to be a set. In our opinion the essential
character of each kit is represented by the gasket set contained in the kit.
Accordingly, the applicable subheading for each of these kits will be
8484.90.0000, Harmonized Tariff Schedule of the United States (HTS), which
provides for sets or assortments of gaskets and similar joints, dissimilar in
composition, put up in pouches, envelopes or similar packings. The rate of duty
will be 2.7 percent ad valorem.
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 Alan Horowitz at 212-466-5494.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division