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 > 1997 NY Rulings > NY 806399 - NY 806775 > NY 806459

Previous Ruling Next Ruling
NY 806459



March 19, 1995

CLA-2-61:S:N:N5:353 806459

CATEGORY: CLASSIFICATION

TARIFF NO.: 6114.30.3060; 3808.10.2500

Mr. Glen Heroux
Freedom Enterprises, Inc.
One Main Street East
Eriksdale, Manotoba, Canada
ROC OWO

RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA), of protective insect clothing and insect repellent from Canada

Dear Mr. Heroux:

In your letter dated January 23, 1995, received in our office on February 1, 1995, you requested a ruling on the status of protective insect clothing and insect repellent from Canada under the NAFTA. Samples were furnished for examination purposes.

You have requested a ruling on SKEETOBAN brand insect repellent jackets or pants and SKEETOBAN brand insect repellent. The jacket is fabricated from warp knit fabric stated to be made of yarns of 50% polyester and 50% cotton blend. The jacket is mid-thigh length with a braided drawstring at the bottom. It has raglan style long sleeves with elasticized cuffs, an attached hood and a full front zipper opening. There are no pockets, collar or other openings. The pants are full length with braided drawstrings closures at the waist and at the bottom of each pant leg. There are no pockets or other openings. Both these articles are designed to be worn over other clothing. Neither has any lining. The jackets or pants are to be sold separately packaged for retail sale with a bottle of insect repellent.

The insect repellent consists of 100% DEET in 50ml amounts per bottle.

You state that each Skeetoban jacket or pants are sold in "kit" form packaged in a ziploc plastic bag with one bottle of insect repellent. When put to use, the garment is treated with the insect repellent for four hours after which the fabric will have satisfactorily absorbed the repellent into its fibers and render it ready for use. It appears that the evaporation of the absorbed repellent serves the function of repelling insects. Repeat treatments can be performed to render the garments effective again. The Skeetoban insect repellent will also imported separately as replacement repellent for either the jacket or pants.

Merchandise is classifiable under the Harmonized Tariff Schedule of the United States (HTSUS) in accordance with the General Rules of Interpretation (GRIs). GRI 1 states in part that for legal purposes, classification shall be determined according to the terms of the headings and any relative section of chapter notes, and provided the headings or notes do not require otherwise, according to GRIs 2 through 6.

It is an established rule of Customs law that merchandise is classifiable in its condition as imported. It is our position that in its imported form, the Skeetoban pants packaged with the repellent or the Skeetoban jacket packaged with the repellent constitute a set.

GRI 3 must be considered in the classification of merchandise put up in sets for retail sale. GRI 3(b) provides that: materials or made up components, and goods put in sets for retail sale, which cannot be classified by reference to GRI 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. EN 3(b) (X) provides that "for the purpose of this Rule, the term goods put up 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)."

In our opinion the Skeetoban jacket or Skeetoban pants, each packaged with insect repellent meets the criteria for treatment as a set under GRI 3 analysis. Also, each article equally contributes to the essential character of the set, that is to provide as an insect barrier. Therefore according to GRI 3(c), when goods cannot be classified by reference to GRI 3 (a) or (b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration. In this case the competing headings are HTS 6114.30.3060 (for the jacket or pants) vs. HTS 3808.10.2500 for the repellent.

The applicable tariff provision for the retail set consisting of a jacket or pants each packaged with a bottle of repellent will be 6114.30.3060, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for Other garments, knitted or crocheted: of man-made fibers: other: other: Men's or boys'. The general rate of duty will be 16 percent ad valorem.

The applicable tariff provision for the separately packed insect repellent will be 3808.10.2500, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for Insecticides, rodenticides, fungicides, herbicides, antisprouting products and plant-growth regulators, disinfectants and similar products, put up in forms or packings for retail sale or as preparations or articles (for example, sulfur-treated bands, wicks and candles, and flypapers): Insecticides: Other: containing any aromatic or modified aromatic insecticide: Other. The general rate will be 1.4 cents/kg plus 9.1 percent ad valorem.

The jacket, pants and insect repellent, being wholly obtained or produced entirely in the territory of one of the NAFTA countries, will meet the requirements of HTSUSA General Note 12(b)(i). Therefore the sets containing a jacket and repellent or pants and repellent will be entitled to a 4.8 percent ad valorem rate of duty and the separately packaged insect repellent will be entitled to a free rate of duty, under the NAFTA upon compliance with all applicable laws, regulations, and agreements.

This ruling is being issued under the provisions of Part 181 of the Customs Regulations (19 C.F.R. 181).

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.

This ruling letter is binding only as to the party to whom it is issued and may be relied on only by that party.

Sincerely,

Jean F. Maguire
Area Director
New York Seaport

Previous Ruling Next Ruling

See also: