United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1990 HQ Rulings > HQ 0085626 - HQ 0085755 > HQ 0085740

Previous Ruling Next Ruling


HQ 085740


March 22, 1990

CLA-2:CO:R:C:G 085740 SER

CATEGORY: CLASSIFICATION

TARIFF NO.: 6002.20.10

Mr. Ralph Sheppard
Adduci, Mastriani, Meeks & Schill
551 Fifth Avenue
New York, NY 10176

RE: Tent repair kit

Dear Mr. Sheppard:

This is in reference to your letter of September 5, 1989, requesting a classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA), of a tent repair kit manufactured in Korea. The request is on behalf of Texsport. A sample was submitted.

Facts:

The merchandise at issue consists of a nylon zippered pouch, measuring approximately 9-1/2" wide by 6-1/2" tall by 1-1/2" deep. The pouch contains many items which are all used to repair a tent. The pouch is imprinted with the phrase "Tent Repair Kit" and the name "Texsport". The contents are:

1. a tube of waterproof seam sealer
2. a tube of canvas cement
3. plastic hooks
4. plastic tent stakes
5. man-made fiber thread
6. stretch cord
7. steel needle
8. brass "O" and "D" rings
9. woven/laminated polyethylene fabric
10. woven synthetic fabric
11. textile pole tabs
12. knitted synthetic fabric
13. textile webbing pole tabs

ISSUE:

What is the proper classification of the tent repair kit from Korea under the HTSUSA?

LAW AND ANALYSIS:

Classification of goods under the HTSUSA is governed by the General Rules of Interpretation (GRI), taken in order. When goods are prima facie classifiable under two or more headings GRI 3 is applicable. GRI 3(b) provides, in part:
goods put up in sets for retail sale . . . shall be classified as if they consisted of the component which gives them their essential character. . .

The Explanatory Notes to the HTSUSA constitute the official interpretation of the tariff at the international level. The Explanatory Notes to GRI 3(b) provide, in part:

For the purposes of this Rule, the term "goods put up in sets for retail sale" shall be taken to mean goods which:

(a) consist of at least two different articles which are, prima facie, classifiable in different headings;

(b) consist of products or articles put together to meet a particular need or carry out a specific activity; and

(c) are put up in a manner suitable for sale directly to users without repacking (e.g., in boxes or cases or on boards).

The merchandise at issue consists of at least two different articles which are, prima facie, classifiable in different headings, and it is put up in a manner suitable for sale directly to users. In addition, all of the components contribute to the "activity" of the repair of tents. Since the merchandise at issue meets this three part-test so as to constitute a set, the item that imparts the essential character of the set must be determined to allow for the proper classification.

No one item in the kit can be said to impart the essential character. Under GRI 3(c) goods that can not be classified by reference to GRI 3(b) shall be classified under the heading which occurs last in numerical order among those which equally merit consideration. The items that merit consideration are the woven/laminated polyethylene, the woven synthetic fabric and the knitted synthetic fabric. These were the principal components of the set that were given primary consideration in attempting to determine the essential character.

The inquirer states that the needle should be considered as an item that equally merits consideration, and thus would be the last item in numerical order. We disagree with this position. While Customs does agree that all parts are integral to a repair kit, it is our position that the fabrics are the more meritorious articles of the set. The fabrics enclosed in the kit comprise the bulk of the kit, and they appear to be the main component. They are the components which would primarily be used in the tent repair kit, not withstanding their need to be affixed by needle and thread or cement.

HOLDING:

Under GRI 3(c), the merchandise at issue is classifiable in the last-named of the competing fabric classifications, subheading 6002.20.10, HTSUSA, which provides for other knitted or crocheted fabrics, other. The rate of duty is 16 percent ad valorem. This merchandise falls within textile category 229. As a product of Korea this merchandise is subject to quota and visa restrictions.

Due to the changeable nature of the statistical annotation (the ninth and tenth digits of the classification) and the restraint (quota, visa) categories, you should contact your local Customs office prior to importation of this merchandise to determine the current status of any import restraints or requirements.

Sincerely,

John Durant, Director
Commercial Rulings Division

Previous Ruling Next Ruling

See also: