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NY E89696





December 6, 1999

CLA-2-85:RR:NC:MM:101 E89696

CATEGORY: CLASSIFICATION

TARIFF NO.: 3808.10.5000, 3920.20.0000, 3926.20.9050, 3926.90.9880, 4202.92.4500, 4911.99.8000, 5602.10.9090, 5609.00.3000, 6116.93.8800, 6505.90.6090, 8506.80.0000, 8513.10.2000, 8531.80.9050, 9014.10.9000, 9208.90.0080, 9801.00.1045

Mr. Steve Homokay
Senior Consultant
PBB Global Logistics
434 Delaware Ave.
Buffalo, New York 14202

RE: The tariff classification of the Extreme Winterizer Plus Safety Kit from Canada. The Kit contains the following items: a PVC Bag, Collapsible Shovel, 14' Tow Rope, Polar Fleece Hat, Polar Fleece Mitts, Flashlight, "D" Cell Batteries, "AA" Battery, Safety Blinker, Safety Vest, Whistle, Compass, and a Survival Card from China; a Fabric Blanket, Emergency Blanket, and an SOS Banner from Canada; a 24 Hour Candle In Can from the United States or Canada; Hand Warmers from Korea; Window Mount Roadside Triangle, 15 Minute Flares, Fire Starting Sticks, and a Box of Safety Matches from the United States.

Dear Mr. Homokay:

In your letter dated November 5, 1999 you requested a tariff classification ruling on behalf of your client Micris One of Markham, Ontario, Canada.

You submitted a sample of the Extreme Winterizer Plus Safety Kit which contains the following items: a PVC Bag, a Collapsible Shovel, a 14' Tow Rope, a Polar Fleece Hat, Polar Fleece Mitts, a Flashlight, Two Heavy-Duty "D" Cell Batteries, one "AA" Battery, a Safety Blinker, a Safety Vest, a Whistle, a Compass, a Survival Card, a Fabric Blanket, Emergency Blanket, an SOS Banner, a 24 Hour Candle In Can, Hand Warmers, a Window Mount Roadside Triangle, two 15 Minute Flares, four Fire Starting Sticks, and one Box of Safety Matches.

The Extreme Winterizer Plus Safety Kit is designed to be carried in a motor vehicle and be used in case of a road emergency. All of the above items are imported into Canada where the products are placed into the PVC bag according to Micris One's customer order. When the packaging is complete a cardboard wrapper is placed around the package and hooked together. The outside of the wrapper shows two pictures of all the contents and a listing of each product with the corresponding country of manufacture. On the reverse side of the wrapper is an SOS Sign in large red letters, which is to be placed in the window of a motor vehicle in case of emergency.

The PVC Bag measures approximately 18"L x 7"W x 10"H is reinforced with cardboard and has one center divider. All of the above items are contained in the bag and are secured by a zippered flap. A strap is attached to the bag to facilitate transport.

· The Safety Vest is made of Poly Vinyl Chloride 0.1 mm thick. · The Emergency Blanket is made of aluminum coated polypropylene core. · The Tow Rope is made of 7/8 inch diameter braided nylon with forged steel hooks with clips. · The Hand Warmers have a chemical composition of 60% iron powder, 8% activated charcoal. 2% salt, 25% water, and 5% cellulose. · The Fabric blanket is not hemmed or stitched and is made of 50% polyester, 35% acrylic, and 15% wool felt-like material. · The Polar Fleece Hat and Polar Fleece Mitts are made of 100% acrylic knit fabric. · The Flashlight is made of plastic.
· The SOS Banner and Survival Card are made of printed paper. · The Collapsible Shovel is made of plastic with a metal handle and shaft.

The applicable subheading for the 24 Hour Candle In A Can will be 3808.10.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for Insecticides, rodenticides, fungicides, put up in forms or packings for retail sale or as preparations or articles (for example, sulfur-treated bands, wicks and candles): Insecticides: Other: Other: Other . The rate of duty will be 5% ad valorem.

The candle, poured into a 1" deep, 3" diameter tin, has the distinct odor of citronella oil. Candles containing citronella oil are classified as belonging to a class or kind of merchandise used as pesticide devices.

Pesticidal products containing citronella oil are exempt from regulation under the Federal Insecticide, Fungicide, and Rodenticide Act (FIFRA), provided that all the criteria of Title 40 CFR (Code of Federal Regulations), Part 152 (g), are met. These criteria include labeling the products to identify the citronella oil by name and percentage by weight, and the name of each inert ingredient. For other guidance, you may contact the U.S. Environmental Protection Agency (EPA), Office of Pesticide Programs, 401 M Street S.W., Washington, D.C. 20460, telephone number (703)305-7092.

The applicable subheading for the Hand Warmers will be 3824.90.9050, Harmonized Tariff Schedule of the United States (HTS), which provides for Prepared binders for foundry molds or cores, chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included; residual products of the chemical or allied industries, not elsewhere specified or included: Other: Other: Other: Other: OtherOther. The rate of duty will be 5% ad valorem.

The applicable subheading for the Emergency Blanket will be 3920.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Other plates, sheets, foil and strip, of plastics, noncellular and not reinforced, laminated, supported or similarly combines with other materials: Of polymers of propylene. The rate of duty will be 4.2% ad valorem.

The applicable subheading for the Safety Vest will be 3926.20.9050, 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: Articles of apparel and accessories (including gloves): Other: OtherOther. The rate of duty will be 5% ad valorem.

The applicable subheading for the Collapsible Shovel will be 3926.90.9880, 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: OtherOther. The rate of duty will be 5.3% ad valorem.

You suggest that the PVC Bag be considered a container as described in GRI-5 (a) and will be classified with the contents. The value of the bag would also be prorated over the contents. We believe that the bag is not specifically shaped for its contents and that, as constructed, it could be sold on its own as a travel, sports, or similar bag. Similar PVC bags have been ruled on and have been classified 4202.92.4500 dutiable at 20% ad valorem.

The applicable subheading for the PVC Bag will be 4202.92.4500, Harmonized Tariff Schedule of the United States (HTS), which provides for Trunks, suitcases, vanity cases, attaché cases,and similar containers; traveling bags, toiletry bags,sports bagsand similar containers, of leather or of composition leather, of sheeting of plastics, of textile materials: Other: With outer surface of plastic or of textile materials: Travel, sports, and similar bags: Other. The rate of duty will be 20% ad valorem.

The applicable subheading for the SOS Banner and Survival Card will be 4911.99.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for Other printed matter, including printed pictures and photographs: Other: Other: Other: Other. The rate of duty will be 2.4% ad valorem.

The applicable subheading for the Fabric Blanket will be 5602.10.9090, Harmonized Tariff Schedule of the United States (HTS), which provides for Felt, whether or not impregnated, coated, covered or laminated: Needleloom felt and stitch-bonded fiber fabrics: OtherOther. The rate of duty will be 11.6% ad valorem.

The applicable subheading for the 14' Tow Rope will be 5609.00.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for Articles of yarn, strip or the like of heading 5404 or 5405, twine, cordage, rope or cables, not elsewhere specified or included: Of man-made fibers. The rate of duty will be 6.8% ad valorem.

The applicable subheading for the Polar Fleece Mitts will be 6116.93.8800, Harmonized Tariff Schedule of the United States (HTS), which provides for Gloves, mittens and mitts, knitted or crocheted: Other: Of synthetic fibers: Other: Other: Without fourchettes. The rate of duty will be 19.2% ad valorem.

Polar Fleece Mitts falls within textile category designation 631. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa.

The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment.

The applicable subheading for the Polar Fleece Hat will be 6505.90.6090, Harmonized Tariff Schedule of the United States (HTS), which provides for Hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric, in the piece (but not in strips), whether or not lined or trimmed;Other: Of man-made fibers: Knitted or crocheted: Not in part of braid: Other: Other: Other. The rate of duty will be 29.8 cents per kilogram plus 10.6% ad valorem.

Polar Fleece Hats falls within textile category designation 659. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa.

The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment.

The applicable subheading for the Heavy Duty "D" Cell Batteries and the "AA" Battery will be 8506.80.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Primary cells and primary batteries; parts thereof: Other. The rate of duty will be 2.7% ad valorem.

The applicable subheading for the Flashlight 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 (for example, dry batteries, storage batteries, magnetos), other than lighting equipment of heading 8512; parts thereof: Lamps: Flashlights. The rate of duty will be12.5% ad valorem.

The applicable subheading for the Safety Blinker will be 8531.80.9050, Harmonized Tariff Schedule of the United States (HTS), which provides for Electric sound or visual signaling apparatus (for example, bells, sirens, indicator panels, burglar or fire alarms), other than those of heading 8512 or 8530; parts thereof: Other apparatus: Other: Other: Other. The rate of duty will be 1.3% ad valorem.

The applicable subheading for the Compass will be 9014.10.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for Direction finding compasses; other navigational instruments and appliances; parts and accessories thereof: Direction finding compasses: Other: Other: Other. The rate of duty will be 2.9% ad valorem.

The applicable subheading for the Whistle will be 9208.90.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for Music boxes, ...whistles,and other mouth-blown sound signaling instruments: OtherOther. The rate of duty will be 5.3% ad valorem.

The applicable subheading for the Window Mount Roadside Triangle, 15 Minute Flares, Fire Starting Sticks, and Box of Safety Matches will be 9801.00.10, Harmonized Tariff Schedule of the United States (HTS), which provides for Products of the United States when returned after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad, provided the documentary requirements of section 10.1, Customs Regulations (19 CFR 10.1) are met.

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 Robert DeSoucey at 212-637-7035.

Sincerely,

Robert B. Swierupski
Director,

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