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 > 1998 NY Rulings > NY 884577 - NY 884743 > NY 884581

Previous Ruling Next Ruling
NY 884581




April 21, 1993

CLA-2-82:S:N:N3:115 884581

CATEGORY: CLASSIFICATION

TARIFF NO.: 8201.10.0000; 8201.30.0000; 8202.10.0000;5607.49.3000; 3921.90.4090; 8513.10.4000; 8201.40.6000;9014.10.9000; 8211.92.4050; 3926.90.9590; 3923.30.0090

Ms. Elizabeth Brault
Fingerhut Corporation
4400 Baker Road
Minnetonka, MN 55343

RE: The tariff classification of a 15 piece camping set from Taiwan.

Dear Ms. Brault:

In your letter dated April 6, 1993, you requested a tariff classification ruling.

The subject article is described as a 15 piece camping set. It will contain 15 separate items to be packed in a specially designed molded plastic carrying case. The case is designed to specifically hold each of the 15 items in its own fitted compartment. The case will not be imported separately and will only be sold together with its contents. The contents and the cost of the case will be as follows:

1) Folding shovel $3.24
2) Prospector's pick
2.47
3) Folding saw
1.85
4) Braided nylon cord
.92
5) Emergency blanket made from metallized plastics film 1.08
6) Lantern, multi-function
4.01
7) Camping axe
2.16
8) Directional compass
2.00
9) Survival knife
2.47
10) 4 tent stakes of plastic
.62
11) 6 qt. vinyl water-bottle bag
.62

The cost of the blow-molded case is $5.86. Your submitted sample will be returned to you as requested.

Consideration has been given to classifying the camping "set" under the General Rules of Interpretation (GRI) instructions. GRI 3(b) requires that the set consist of products or articles put up together to meet a particular need or carry out a specific activity, etc. Camping represents a broad activity that includes many needs, functions and activities. A number of the articles included in the kit are not used to meet a particular need or to carry out a specific activity. Some examples include: The compass would not be used at the same time as the tent stakes are used and the blanket would not be needed when the axe is used. As such, the GRI 3(b) requirements are not met. Absent a set determination, each item in the kit must be separately classifiable except for the molded case. GRI 1 Rule 5(a) states that specially fitted cases designed to contain a specific article or set of articles, suitable for long-term use and presented with the articles for which they are intended, shall be classified with such articles when of a kind normally sold therein. The molded case meets this definition and is therefore, not separately classifiable. The value of the case shall be prorated over the entire contents and classified therein.

The classifications for the items in the kit are as follows:

The applicable subheading for the folding shovel will be 8201.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for spades and shovels. The duty rate will be 3% ad valorem.

The applicable subheading for the prospector's pick will be 8201.30.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for mattocks, picks, hoes and rakes, and parts thereof. The duty rate will be 2.9% ad valorem.

The applicable subheading for the folding saw will be 8202.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for handsaws, and parts (except blades) thereof. The duty rate will be free.

The applicable subheading for the nylon cord with fitting will be 5607.49.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for twine, cordage, ropes and cables, whether or not plaited or braided and whether or not impregnated, coated, covered or sheathed with rubber or plastics: other. The duty rate will be 7.2% ad valorem.

The braided nylon cord falls within textile category designation 669. Based upon international textile trade agreements, products of Taiwan are subject to visa requirements and quota restraints.

The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report On Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office.

The applicable subheading for the emergency blanket made from plastics with vapor deposited aluminum particles will be 3921.90.4090, Harmonized Tariff Schedule of the United States (HTS), which provides for other plates, sheets, film, foil and strip, of plastics: other: other. The duty rate will be 4.2% ad valorem.

The applicable subheading for the multi-function lantern will be 8513.10.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for other lamps. The duty rate will be 6.9% ad valorem.

The applicable subheading for the camping axe will be 8201.40.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for axes, bill hooks and similar hewing tools, and parts thereof... other. The duty rate will be 6.2% ad valorem.

The applicable subheading for the directional compass will be 9014.10.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for direction finding compasses: other: other. The duty rate will be 5.7% ad valorem.

The applicable subheading for the survival knife will be 8211.92.4050, Harmonized Tariff Schedule of the United States (HTS), which provides for sheath-type knives. The duty rate will be 1 cent each + 4.6% ad valorem.

The applicable subheading for the plastic tent stakes will be 3926.90.9590, 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 6 qt. vinyl water-bottle bag will be 3923.30.0090, Harmonized Tariff Schedule of the United States (HTS), which provides for carboys, bottles, flasks and similar articles: other. The duty rate will be 3% 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

Previous Ruling Next Ruling

See also: