CLA-2-84:RR:NC:1:103 C89567
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. You also supplied samples of two of the kits, part number
426-15-05100 and part number 6151-K2-9901. Kits designated as part numbers
6212-K1-0901, 6610-09-2001, and 6150-
K1-9901 were the subjects of Ruling Letter NY C88425 previously issued to you.
Kit 426-15-05100 is used by a dealer to repair the transmission of a wheel
loader. It is composed of the following components, all of which are in a
plastic pouch inside the box:
6 metal gaskets
3 paper gaskets
81 rubber 0-rings
3 metal and rubber oil seals
4 metal shim assemblies
12 plastic rings
Kit 6151-K2-9901 is used by a dealer to rebuild the engine cylinder head in
dozers, hydraulic excavators, wheel loaders and dump trucks. It is composed of
the following articles, again in a plastic pouch:
3 metal gaskets
35 rubber gaskets
16 paper gaskets
3 copper gaskets
2 metal washers
60 rubber O-rings
5 metal seals
2 teflon rings
9 metal plates
6 rubber crevice seals
2 metal washers
15 plastic bands
3 rubber grommets
9 rubber packing rings
2 copper packing rings
9 plastic packing rings
1 teflon seal
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.
Likewise, each kit described above is also considered to be a set. The
breakdown of each kit supplied by your client indicates that neither kit has an
essential character based on the value of its components or their numerical
quantity. Accordingly, following General Rule of Interpretation 3(c), the
applicable subheading for both 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.
As requested, the sample kits will be returned to you.
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