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 > 1999 NY Rulings > NY E87839 - NY E87897 > NY E87893

Previous Ruling Next Ruling
NY E87893




November 8, 1999
CLA-2-27:RR:NC:2:237 E87893

CATEGORY: CLASSIFICATION

TARIFF NO.: 3214.10.0010; 3403.19.1000; 3506.10.5000; 3920.99.2000; 4202.12.2020

Ms. Vicki W. Talley
FTZ Administrator
Komatsu America International Co.
Ripley Parts Operations
101 N. Industrial Road
Ripley, TN 38063

RE: The classification of a sealant repair kit from Japan

Dear Ms. Talley:

In your letter dated September 23, 1999 you requested a tariff classification ruling for a sealant repair kit, on behalf of Komatsu America International Co.

The kit consists of the following items: a molded plastic carrying case measuring 17.5 x 13.0 x 3.75 in.; a hard plastic and foam rubber packing insert; ten each of ten different sizes of vulcanized rubber o-rings; two 250 gram tubes of liquid gasket sealant consisting of 45-55% silicone resin and 45-55% filler; one 200 gram tube of moly-lubricant of 60-70% mineral oil and 30-40% molybdenum disulfide or tungsten disulfide; three 50 gram squeeze jars of adhesive thread tightener of 100% methacrylate ester; two 60 gram metal containers of rustproof oil consisting of 65-75% hydrocarbon solvent, 15-25% anti-corrosive oil and 5-15% anti-corrosive additive; and a small roll of non-adhesive seal tape of 100% polytetrafluoroethylene.

The kit components are packaged together in Japan and are designed to repair failures in the mechanical systems of Komatsu self-propelled bulldozers, graders, excavators, wheel loaders, and rollers. Based on information given by phone on October 19, 1999, you indicated that the kit is not dedicated to the repair of a single failure in any one particular system, but rather provides an assortment of items that may be used individually or in combinations to effect various different and unrelated repairs.

The classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation (GRI’s). GRI 1 provides that classification is determined first in accordance with the terms of the headings of the tariff and any relative section or chapter notes, and unless otherwise required, according to the remaining GRI’s in order. The Explanatory Notes (EN’s) to the HTSUS, although not legally binding, represent the official interpretation of the tariff at the international level

The repair kit cannot be classified by reference to GRI 1 because several of the components are classifiable in different headings. The sealant is classifiable in heading 3214, HTSUS, for caulking compounds; the lubricant in 3403, HTSUS, for other lubricating preparations; the tightener in 3506, HTSUS, for other adhesives; the tape in 3920, HTSUS, for other plastic strips; and the case in 4202, HTSUS, for plastic suitcases. We are unable to provide a classification ruling on the rustproof oil and the rubber o-rings without additional information on use and chemical composition.

In pertinent part, GRI 2(b) states that: the classification of goods consisting of more than one material or substance shall be according to the principles of rule 3.

GRI 3(a) directs that the headings are regarded as equally specific when each of the separate headings refers to part only of the items in a set put up for retail sale. To determine under which provision the article will be classified, we look to GRI 3(b), which in pertinent part states that: 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.

EN VIII to GRI 3(b) provides the following guidance concerning the essential character determination: The factor, which determines essential character, will vary as between different kinds of goods. It may, for example, be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods.

The kit components are not dedicated to a any single repair, but rather provide an assortment of items that may be used individually or in combinations to effect various different and unrelated repairs. The case serves to collect, organize, transport and store the kit components.

EN X(b) to GRI 3(b) relates that: For the purposes of this Rule, the term "goods put up in sets for retail sale" shall be taken to mean goods which: consist of products or articles put up together to meet a particular need or carry out a specific activity....

The plastic case is the component of greatest bulk and value. The other components are of equal (the tightener) or lesser value and characteristic of the kit’s repair functions. The substance of Explanatory Notes VII and X(b) indicates that the dissimilarity of components and their different and unrelated repair functions preclude any one component from providing the whole article with its essential character. The components are not dedicated to a single repair, are not specifically dedicated to one another, and are not put up together to meet a particular need or carry out a specific activity. Thus, the goods do not comprise a set.

We next note that certain containers may be classified with the articles they are designed to hold, if the requirements of GRI 5(a) are met. In pertinent part, GRI 5(a) states that: Camera cases, musical instrument cases, gun cases, drawing instrument cases, necklace cases and similar containers, specially shaped or fitted to contain a specific article or set of articles, suitable for long-term use and entered with the articles for which they are intended, shall be classified with such articles when of a kind normally sold therewith.

We note from the above that it is the case or container itself, which must be specially shaped or fitted to contain a specific set of articles. In this case, the packing insert into which the repair components are inserted is not a part of the actual container. Therefore, we do not regard the plastic case as one that is specially shaped or fitted, and find that GRI 5(a) does not operate to make the container classifiable with its contents. However, the packing insert, which is fitted to the kit components, shall be is classified with the goods, and the value of the packing insert shall be prorated over the entire contents and classified therein.

Therefore, the individual components, including the case, although packaged together as a repair kit, fail to constitute a set and are classified separately under GRI 1, as follows:

The applicable subheading for the liquid gasket sealant of 45-55% silicone resin and 45-55% filler will be 3214.10.0010, HTSUS, which provides for caulking compounds. The rate of duty is 3.7 percent ad valorem.

The applicable subheading for the lubricant of 60-70% mineral oil and 30-40% molybdenum disulfide or tungsten disulfide will be 3403.19.1000, HTSUS, which provides for other lubricating preparations containing 50% by weight of petroleum oils or of oils obtained from bituminous minerals. The rate of duty is 0.2 percent ad valorem.

The applicable subheading for the 50 gram squeeze jars of adhesive thread tightener of 100% methacrylate ester will be 3506.10.5000, HTSUS, which provides for products suitable for use as glues or adhesives, put up for retail sale as glues or adhesives, not exceeding a net weight of 1 kg. The rate of duty is 2.1 percent ad valorem.

The applicable subheading for the non-adhesive seal tape of polytetrafluoroethylene will be 3920.99.2000, HTSUS, which provides for other plates, sheets, film, foil and strip, of plastics, noncellular and not reinforced, laminated, supported or similarly combined with other materials, of other plastics, flexible, other. The rate of duty is 4.2 percent ad valorem.

The applicable subheading for the molded plastic carrying case (without the packing insert) will be 4202.12.2020, HTSUS, which provides for trunks, suitcases, vanity cases and similar containers, with outer surface of plastics, structured, rigid on all sides. The rate of duty is 20 percent ad valorem.

We are unable to provide a classification ruling on the rustproof oil and the rubber o-rings without additional information. For the o-rings, provide a description of use and chemical composition. For each rustproof ingredient, provide the chemical composition, function and whether or not petroleum derived. When this information is available, you may wish to consider resubmission of your request on these items.

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 Frank Cantone at 212-637-7018.

Sincerely,

Robert B. Swierupski
Director,

Previous Ruling Next Ruling

See also: