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NY H85172




August 27, 2001

CLA-2-60:RR:NC:TA:352 H85172

CATEGORY: CLASSIFICATION

TARIFF NO.: 6002.20.1000

Ms. Beth Welsh
Norman G. Jensen Inc.
3050 Metro Drive, Suite 300
Minneapolis, MN 55425

RE: The tariff classification of tent repair kit from Taiwan

Dear Ms. Welsh:

In your letter dated August 15, 2001, on behalf of your client Coghlans Ltd., you requested a classification ruling.

The submitted sample is a tent repair kit packed in a resealable plastic container packed ready for sale to the ultimate purchaser. The kit consists of one tube of seam sealer, two coated nylon woven patches with paper release, two polyester warp knit open-work mesh patches, two spools of nylon thread, one sewing needle, a textile covered rubber cord and three steel ferrules. The rip-stop nylon patches measure approximately 8 inches by 2.5 inches and have been coated on one side with an acrylic adhesive to facilitate their use in patching holes in a tent. The two warp knit polyester fabrics measure 8 inches square and will be used to repair windows and other areas of the tent requiring shear open-work fabric. The nylon sewing thread and the metal needle will be used to sew on the patches in repairing holes in the tent. The seam sealer, a mixture of organic chemicals will be used to reseal splitting tent seams while the metal ferrules will be used in the repair of tent poles. The textile covered rubber cord will be used as replacement cordage. The tent repair kit will be carried by campers or backpackers for use in repairing damage to their tent that occurs in the normal course of using the shelter.

General Rule of Interpretation (GRI) 3 in part provides guidance for the classification of goods put up in sets for retail sale. The Explanatory Notes to GRI 3, which are the official interpretation of the Harmonized System at the international level, state in part that:

For the purposes of this Rule, the term “goods put up in sets for retail sale” shall be taken to mean goods which:
consists of at least two different articles which are, prima facie, classifiable in different headings.
consists of products or articles put up together to meet a particular need or carry out a specific activity; and
are put up in a manner suitable for sale directly to users without repacking (e.g., in boxes or cases or on boards).

In the case before us for consideration the tent repair kit meets each of the three criteria specified in the Explanatory Notes which define a set for retail sale for the purposes of the Harmonized System. The components of the set are classifiable in more than two different headings, they are put up in retail packing in a plastic container and the collection of items will be used in the specific single activity of tent repair. Therefore, the repair kit is considered a set for retail sale.

General Rule of Interpretation 3(b) and 3(c) provides in part that:
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.

When goods cannot be classified by reference to 3(a) or 3(b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration.

It is clear to us that it would be impossible to decide which of the repair patches (those made of the woven fabric or the patches made from the knit fabric) provide this set with its essential character. Consequently, pursuant to GRI 3(c), this tent repair kit will be classified in the heading which appears last among those which equally merit consideration. It is our opinion that the knit and woven fabric patches which will be used as the material to repair the tent are the components of the set that merit consideration. The woven patches are classifiable in subheading 5903.90.2500, HTS, as textile fabrics impregnated, coated, covered or laminated with plastics, other, of man-made fibers other. The knit patches are classifiable in subheading 6002.20.1000 as other knitted or crocheted fabrics, other, of a width not exceeding 30 centimeters, open-work fabric, warp knit. Therefore since heading 6002 is last in numerical order, the set shall be classified in subheading for the warp knit fabrics.

The applicable subheading for the tent repair kit will be 6002.20.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for other knitted or crocheted fabrics, other, of a width not exceeding 30 centimeter, open-work fabrics, warp knit. The duty rate will be 14.7% ad valorem.

The warp knit fabrics fall within textile category designation 229. Based upon international textile trade agreements products of Taiwan are subject to quota and the requirement of a visa.

Even though the plastic coated nylon woven fabric patches are included as a constituent part of the set for classification purposes, they still fall within textile category 229, and products originating in Taiwan are subject to visa and quota requirements which must still be met.

Even though the nylon thread is included as a constituent part of the set for classification purposes, it still falls within textile category 200, and products originating in Taiwan are subject to visa and quota requirements which must still be met.

Even though the textile covered rubber cord is included as a constituent part of the set for classification purposes, it still falls within textile category 201, and products originating in Taiwan are subject to visa and quota requirements which must still be met.

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.

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 Alan Tytelman at 212-637-7092.

Sincerely,

Robert B. Swierupski
Director,

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