CLA-2-42:RR:NC:341:F83250
Mr. Jean Aiello
International Trace Logistics, Inc.
2525 Brunswick Avenue
Linden, NJ 07036
RE: The tariff classification of an incomplete dental emergency kit from China.
Dear Mr. Aiello:
In your letter dated February 11, 2000 you requested a classification ruling.
The sample submitted with your request, "Dent + Aid Dental Emergency Kit", is a zippered travel case with an exterior surface of man-made fibers that is similar to a toiletry bag. The interior of the case contains full-width zippered compartments that contain a small toothbrush, a dental mirror and a small empty plastic jar. After importation, the retailer will add dental adhesive, floss, toothpicks, medication, gauge, and dental wax to the kit. The exterior of the case has a clear plastic pocket with a paper brochure. Since the kit will be completed after importation, the item is not a "set" per GRI 3(b) as presented.
The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the
U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article. Each article in the "Dent + Aid Dental Emergency Kit" must be marked with the country of origin. We recommend that the travel case be marked with a fabric label sewn into the side interior that reads "Made in China".
The applicable subheading for the travel case will be 4202.92.3031, Harmonized Tariff Schedule of the United States (HTS), which provides for travel, sports, and similar bags, with outer surface of textile materials, other, other, of man-made fibers, other. The duty rate will be 18.6% ad valorem.
The applicable subheading for the toothbrush will be 9603.21.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for toothbrushes, including dental-plate brushes. The duty rate will be free.
The applicable subheading for the paper brochure will be 4901.99.0091, Harmonized Tariff Schedule of the United States (HTS), which provides for printed books, brochures, leaflets, and similar printed matter, whether or not in single sheets…containing not more than four pages each (excluding covers). The duty rate will be free.
The applicable subheading for the plastic jar will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics and articles of other materials of headings 3901 to 3914…other. The duty rate will be 5.3% ad valorem.
The applicable subheading for the dental mirror will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware, kitchenware, and other household articles and toilet articles, of plastics, other, other. The duty rate will be 3.4% ad valorem.
Items classifiable under HTS subheading 4202.92.3031 fall within textile category designation 670. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa.
The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment.
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 Kevin Gorman at 212-637-7091.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division