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NY K85543




May 17, 2004
CLA-2-73:RR:NC:N1:113 K85543

CATEGORY: CLASSIFICATION

TARIFF NO.: 4401.30.2000; 7321.12.0000; 9405.50.4000; 9603.21.0000

Ms. Bonnie L. Bohn
Great Lakes Customs Brokerage, Inc.
4500 Witmer Industrial Estates
Niagra Falls, NY 14305

RE: The tariff classification of an Emergency Essentials Kit from Canada

Dear Ms. Bohn:

In your letter dated April 20, 2004, on behalf of Scientific Utility Brands, Inc., you requested a tariff classification ruling.

The sample you submitted is called an Emergency Essentials Kit. It contains a heat kit, a lamp kit, 4 fire starters, and 5 disposable toothbrushes.

The “Magic Heat/Stove Kit” consists of a can of petroleum-based fuel with a built-in wick covered by a screw-on cap. A cylindrical-shaped piece of steel with perforated holes is designed to rest upon the can. The cylinder measures approximately 3.5 inches in diameter and 2.25 inches in height. Two steel grill bars measuring 6 inches each have notches that allow them to sit upon the stove cylinder.

The oil lamp, referred to as the “Magic Lamp Kit” measures approximately 4.75 inches in overall height by 3.5 inches in diameter. It consists of a cylindrical-shaped, oil-filled, metal (non-brass) container with a built-in wick covered by a screw-on cap. There is also a clear-transparent plastic chimney designed to be held in place around the top rim of the container.

The “Magic Wick” natural fire starters are small cup-shaped fuel sources consisting of wax and wood. The wood is in the form of fine wood chips and sawdust. The wax and wood are molded into a cupcake-shape and placed in a paper cupcake holder. A wick is enclosed at the top. A retail package containing four of the fuel cups markets them as natural fire starters and as emergency fuel sources.

The kit also includes 5 individually wrapped disposable toothbrushes. Each toothbrush head already contains a small amount of toothpaste.

The Emergency Essentials Kit does not meet the criteria for treatment as a set under GRI 3 analysis. The articles in the kit “consist of at least two different articles which are, prima facie, classifiable in different headings” and the kit is “put up in a manner suitable for sale directly to users without repacking.” However, the kit does not “consist of products or articles put up together to meet a particular need or carry out a specific activity.” The Emergency Kit contains articles, a heating kit, flares, a lamp and toothbrushes, that do not meet a particular need or carry out a specific activity.

The applicable subheading for the “Magic Heat/Stove” will be 7321.12.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for stoves, ranges, grates, cookersbarbecues, braziers, gas rings, plate warmers and similar nonelectric domestic appliances, and parts thereof, of iron or steel, cooking appliances and plate warmers, for liquid fuel. The general rate of duty will be free.

The applicable subheading for the “Magic Wick” natural fire starters will be 4401.30.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for artificial fire logs, composed of wax and sawdust, with or without added materials. The general rate of duty will be free.

The applicable subheading for the “Magic Lamp” will be 9405.50.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for other non-electrical lamps and lighting fittings, other. The general rate of duty will be 6 percent ad valorem.

The applicable subheading for the toothbrushes will be 9603.21.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for toothbrushes, including dental-plate brushes. The general rate of duty will be free.

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 James Smyth at 646-733-3018.

Sincerely,

Robert B. Swierupski
Director,

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