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 > 1996 NY Rulings > NY A80760 - NY A80876 > NY A80768

Previous Ruling Next Ruling
NY A80768





March 4, 1996

CLA-2-95:RR:NC:FC:224 A80768

CATEGORY: CLASSIFICATION

TARIFF NO.: Various

Skip Gray
A.N. Deringer, Inc.
RR 3 Box 5400
Houlton, ME

RE: The tariff classification of a survival kit from Canada.

Dear Mr. Gray:

In your letter dated February 22, 1996, you requested a tariff classification ruling on behalf of Old Hampshire House.

The merchandise is identified as "The Survival Kit" and is contained in a sealed tin can. The kit contains items needed to survive in the outdoors in an emergency for a short time. The contents consist of 40 food, medical and survival supplies including a compass, a whistle, a signal mirror, multi-use wire, fish line/sewing thread, fish hooks, nails, drinking water tablets, waterproof matches, duct tape, medical bandages, candy and soup mix.

Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is in accordance with the General Rules of Interpretation (GRIs), taken in order. GRI 1 provides that classification is determined according to the terms of the headings and any relative section or chapter notes. GRI 3 must be considered in the classification of merchandise put up in sets for retail sale. GRI 3(b) provides that:
mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable.

In understanding the language of GRI 3(b), the Harmonized Commodity Description and Coding System Explanatory Notes may be utilized. The Explanatory Notes, although not dispositive, are to be used to determine the proper interpretation of the HTSUS. Explanatory Note 3(b)(X), HTSUS, provides that "[f]or the purpose 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 up 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 survival kit does not meet the criteria for treatment as a set under GRI 3 analysis. The articles in the kit "consist of at least two different articles which are, prima facie, classifiable in different headings" and the kit is "put up in a manner suitable for sale directly to users without repacking." However, the kit does not "consist of products or articles put up together to meet a particular need or carry out a specific activity." The survival kit contains articles that do meet more than one particular need or carry out more than one specific activity.

Since the subject survival kit does not meet the criteria for treatment as a GRI 3 set, all of the articles contained within the kit must be classified individually under their respective headings in the HTSUS under GRI 1. The classification of any of these articles on an individual basis does not seem to present any unusual difficulties. If you are unsure of the classification of a particular article, you should use the District Rulings procedure as usual.

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 Tom McKenna at 212-466-5475.

Sincerely,

Roger J. Silvestri
Director

Previous Ruling Next Ruling