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NY 804703




CLA-2-85:S:N:N3:227 804703

CATEGORY: CLASSIFICATION

TARIFF NO.: 8513.10.2000; 9026.20.8000

Mr. David A. Eisen
Siegel, Mandell & Davidson, P.C.
One Astor Plaza
1515 Broadway 43rd floor
New York, NY 10036-8901

RE: The tariff classification of a flashlight and a tire pressure guage from China and Taiwan.

Dear Mr. Eisen:

In your letter dated November 30, 1994, on behalf of your client, Avon Products, Inc., you requested a tariff classification ruling. Sample is being returned as requested.

The sample submitted, known as the "Flashlight/Tire Guage Set" (item number PP 128623), consists of the following:
a) a battery-operated plastic flashlight which measures approximately 6 inches long and possesses an on/off slide switch mechanism;
b) a tire pressure guage, constructed of a metal casing, which measures about 5.5 inches long and features a metal clip for attachment purposes;
c) a fitted storage case, for the above merchandise, which incorporates an elastic band along the front for closure.

You claim that this merchandise should be properly classified as a set under subheading 9026.20.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for instruments and apparatus for measuring or checking the flow, level, pressure or other variables of liquids or gases, for measuring or checking pressure, other. You substantiate this proposed classification in stating that the essential character of the set, noting GRI 3(b), is imparted by the tire guage due to its principal role and value. Moreover, if there is found to be no one component that imparts the essential character of the set, you state that the merchandise should be classified, in reference to GRI 3(c), under the heading which occurs last in numerical order among those which equally merit consideration (noting that subheading 9026.20.8000,HTS, would still apply).

Further, you contend that its fitted storage case satisfies the requirements of being a GRI 5(a) container since it is specially shaped and fitted to contain the flashlight and tire pressure guage, is suitable for long term use, will be presented with the flashlight and guage, is of a kind normally sold with the products, and does not give the whole article its essential character. Therefore, you conclude that the fitted storage case is classifiable under subheading 9026.20.8000, HTS.

As you have noted for these items to be considered "goods put up in sets for retail sale", they must meet the following conditions:
a) consist of at least two different articles which are prima facia classifiable in different headings;
b) consist of products or articles put up together to meet a particular need or carry out a specific activity;
c) be put up in a manner suitable for sale to users without repacking.

In regard to the above criteria, this office has determined that although the subject merchandise is packaged together for retail sale, it is not put up together to meet a particular need or carry out a specific activity (despite your claim that the items are sold together to enable a person to locate and measure the pressure of the tires during the night). Flashlights are of a class or kind that can be utilized in various situations for illumination purposes. It is noted that the flashlight at issue can be used both in and outside the household area and is not primarily designed to function solely with the tire guage during an emergency situation. Since these items are not considered to be a set for tariff purposes, they will be classified separately under their appropriate subheadings, thereby precluding the need to apply the provisions of either GRI 3(b) or GRI 3(c).

In addition, since the fitted storage case is considered to be a similar container to the enumerated exemplars (camera cases, musical instrument cases, gun cases, drawing instrument cases and necklace cases) within GRI 5(a) as well as meeting the requirements (as you have outlined above) contained in this rule, this office has determined that this case is a GRI 5(a) container and should be classified under the appropriate subheadings of the subject merchandise on a pro rata basis.

The applicable subheading for the flashlight, item number PP 128623, 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...flashlights. The rate of duty will be 25 percent ad valorem.

The applicable subheading for the tire pressure guage, item number PP 128623, will be 9026.20.8000, HTS, which provides for instruments and apparatus for measuring or checking the flow, level, pressure or other variables of liquids or gases, for measuring or checking pressure, other, and dutiable at the rate of 4.7 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

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