CLA-2-82, 85, 39, 84, 85, 56:RR:NC:MM:101 C89462
8544.41.8000, 8504.40.9510, 8529.10.70005607.49.3000, 8527.29.8060
Ms. Linda Hamanaka
Vice President
Ken Hamanaka Co. Inc.
5777 W. Century Boulevard
Suite 760
Los Angeles CA 90045
RE: The tariff classification of home-road emergency kit from China
Dear Ms. Hamanaka:
In your letter dated April 14, 1998, you requested a tariff classification
ruling on behalf of Kash N Gold Ltd., 1 Trade Zone Court, Ronkonkoma, NY 11779.
The item is a home-road emergency kit which contains numerous items for the
use of persons experiencing certain emergencies.
The kit consists of numerous emergency use items enclosed in a yellow hard
plastic case. The case itself has separate interior compartments and has
(built in) a three band radio and warning and spot lights. The radio and
lights are controlled by a built in control panel. The bottom of the case can
be opened to insert four D cell batteries which operate the the radio and the
emergency lights.
The items enclosed in the separate compartments are listed below:
1. Adhesive tape.
2. Utility knife/cutter
3. Flashlight
4. Plastic tweezers sealed in sanitary packaging. These tweezers are
entirely made of plastic.
5. Scissors valued at $4.15 per dozen.
6. Tire inflator which has a power cord with a power plug which can only
be plugged into an automotive 12 Volt
cigarette lighter receptacle.
7. Jumper cables which are operated by connecting one vehicle's cigarette
lighter receptacle with another vehicle's
receptacle.
8. DC/DC Power Adapter which converts 12 Volts DC to 6 Volts DC. The
adapter is used to operate the radio and warning lights
(enclosed in the case) from a vehicle's cigarette
lighter. The power plug is designed to fit only into the cigarette lighter
receptacle.
9. Telescoping radio antenna which is to be plugged into the radio portion
of the case.
10. "Nylon Rope" described in the literature as a "bailing rope."
The bailing rope is approximately 25 feet long.
It was stated in your letter that there would be additional first aid
equipment items which would be added after importation.
The kit is a collection of items intended for use in the event of a road
emergency. It is designed for use as an accessory for cars, trucks, motorcycles
or other motor vehicles. Subheading 8708.99.5090, HTSUSA, covers other parts and
accessories of the motor vehicles of headings 8701 to 8705. The kit is not,
however, classifiable as an accessory of the motor vehicles of headings 8701 to
8705, since it does not facilitate use of such motor vehicles, does not widen
the range or use of such motor vehicles, and does not improve the operation of
such motor vehicles.
The kit does not meet the criteria for treatment as goods put up in a set
for retail sale listed in Explanatory Note X to Rule 3(b). Specifically, the
kit does not consist of products or articles put up together to meet a
particular need or carry out a specific activity. Although the kit is designed
to meet the need of remedying road emergencies, this type of need is not the
type which is intended by the note.
In view of the foregoing, the individual items in the kit must be
classified separately.
The roll of adhesive tape cannot be classified at this time. We need
further information.
We need to know:
a) The construction and fiber content of the substrate fabric in the tape.
b) The adhesive; i.e. plastic or rubberized.
c) Weight of the adhesive compared with the weight of the fabric.
d) Is there a separate coating under the adhesive?
The applicable subheading for the utility knife/cutter will be
8205.59.5510, Harmonized Tariff Schedule of the United States (HTS), which
provides for Handtools (including glass
cutters) not elsewhere specified or included; blow torches and similar
self-contained torches; vises; clamps and the like, other than accessories for
and parts of machine tools; anvils; portable forges; hand-or pedal-operated
grinding wheels with frameworks; base metal parts thereof, other handtools
(including glass cutters) and parts thereof: Household tools, and parts thereof:
other, other.. The rate of duty will be 5.3 percent ad valorem.
The applicable subheading for the flashlight will be 8513.10.2000,
Harmonized Tariff Schedule of the United States (HTS), which provides for
Portable electric lamps designed to function by their own source of energy (for
example, dry batteries, magnetos), other than lighting equipment of heading
8512; parts thereof:, Lamps, Flashlights . The rate of duty will be 15 percent
ad valorem.
The applicable subheading for the plastic tweezers will be 3926.90.9880,
Harmonized Tariff Schedule of the United States (HTS), which provides for other
articles of plastic, other, other. The rate of duty will be 5.3 percent ad
valorem.
The applicable subheading for the scissors will be 8213.00.6000, Harmonized
Tariff Schedule of the United States (HTS), which provides for scissors,
tailors' shears and similar shears, and blades and other base metal parts
thereof; valued not over $1.75/dozen, other . The rate of duty will be 7.2
cents each plus 7.2 percent ad valorem.
The applicable subheading for the tire inflator will be 8414.80.1585,
Harmonized Tariff Schedule of the United States (HTS), which provides for air or
vacuum pumps, air or other gas compressors and fans; ventilating or recycling
hoods incorporating a fan, whether or not fitted with filters; other, air
compressors, portable, under .57 cubic meters per minute. The rate of duty will
be .7 percent ad valorem.
The applicable subheading for the jumper cables will be 8544.41.8000,
Harmonized Tariff Schedule of the United States (HTS), which provides for
insulated(including enameled or anodized) wire cable (including coaxial cable)
and other insulated electric conductors, whether or not fitted with connectors;
optical fiber cables, made up of individually sheathed fibers, whether or not
assembled with electric conductors or fitted with connectors:, other electric
conductors, for a voltage not exceeding 80 V; fitted with connectors, other.
The rate of duty will be 3.1 percent ad valorem.
The applicable subheading for the DC/DC Power Adaptor will be 8504.40.9510,
Harmonized Tariff Schedule of the United States (HTS), which provides for
electrical transformers, static convertors (for example, rectifiers) and
inductors, static convertors, other, rectifiers and rectifying apparatus, power
supplies: with a power output not exceeding 50W. The rate of duty will be 1.8
percent ad valorem.
The applicable subheading for the telescoping radio antenna will be
8529.10.7000, Harmonized Tariff Schedule of the United States (HTS), which
provides for Parts suitable for use solely or principally with the apparatus of
headings 8525 to 8528: other: Antennas and antenna reflectors of a kind used
with apparatus for radiotelephony and radiotelegraphy. The rate of duty will be
2.1 percent ad valorem.
The applicable subheading for the "Nylon Rope" will be 5607.49.3000,
Harmonized Tariff Schedule of the United States (HTS), which provides for twine,
cordage, ropes and cables, whether or not impregnated, coated, covered or
sheathed with rubber or plastics; of polyethylene or polypropylene; other;
other. The rate of duty will be 5.8 percent ad valorem.
The rope falls within textile category 669. Products of China are subject
to quota and the requirement of a visa.
The applicable subheading for the plastic case, radio, emergency light
combination will be 8527.29.8060, Harmonized Tariff Schedule of the United
States (HTS), which provides for Reception apparatus for radiotelephony,
radiotelegraphy or radio broadcasting, whether or not combined, in the same
housing, with sound recording or reproducing apparatus or a
clock...Radiobroadcast receivers not capable of operating without an external
source of power, of a kind used in motor vehicles including apparatus capable of
receiving also radiotelephony or radiotelegraphy; other; other; other. The rate
of duty will be 5.1 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 Robert DeSoucey at 212-466-5667.
Sincerely,
Robert B. Swierupski
Director
National Commodity
Specialist Division