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NY R00104




February 13, 2004
CLA-2-84:RR:NC:1:103 R00104

CATEGORY: CLASSIFICATION

TARIFF NO.: 8425.19.0000

Ms. Tanya M. Long
Gorilla, Inc.
P.O. Box 378
Flushing, MI 48433

RE: The tariff classification of hoisting equipment from China

Dear Ms. Long:

In your letter dated February 3, 2004 you requested a tariff classification ruling.

The Gambrel Game Hanger & Scale with Webbing Pulley System/Model 49031 is a set consisting of a collapsible triangular shaped steel gambrel/weigh scale, two metal s-shaped hooks, and a hoist composed of pulley tackle mechanisms and 45 feet of ¾-inch diameter polypropylene webbing. The legs of a deer carcass or similar game are slit by the hunter so that the animal can be hung from the hooked ends of the gambrel. The gambrel is attached to the hoist by means of the s-hook, and the hoist’s webbing is used by the hunter to lift the animal off the ground. The free end of the hoist can then be attached to a tree branch or other support, allowing the hunter to field dress the animal while it is suspended from the hoist. The pulley tackle provides a four to one lifting ratio. With a pull of a clip pin, the gambrel can also be used as a scale to weigh the game animal. The set is imported, packaged for retail sale, in a colored box.

General Rule of Interpretation (GRI) 1, HTSUSA, states in part that for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes. Goods that are, prima facie, classifiable under two or more headings, are classifiable in accordance with GRI 3, HTSUSA. GRI 3(a) states in part that when two or more headings each refer to part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific, even if one heading gives a more precise description of the good.

The instant set consists of at least two different articles that are, prima facie, classifiable in different headings. It consists of articles put up together to carry out a specific activity (i.e., field dressing of game animals). Finally, the articles are put up in a manner suitable for sale directly to users without repacking. Therefore, the kit in question is within the term "goods put up in sets for retail sale." GRI 3(b) states in part that goods put up in sets for retail sale, which cannot be classified by reference to 3(a), are to be classified as if they consisted of the component which gives them their essential character. Inasmuch as no essential character can be determined, GRI 3(b) does not apply. GRI 3(c) says that, if neither GRI 3(a) nor GRI 3(b) applies, merchandise shall be classified in the heading which occurs last in numerical order among those equally meriting consideration. After reviewing your submission, this office is of the opinion that gambrel game hanger/scale and the hoist composed of the pulley tackle mechanisms and polypropylene webbing merit equal consideration.

In accordance with GRI 3(c), the applicable subheading for the Gambrel Game Hanger & Scale with Webbing Pulley System/Model 49031 set will be 8425.19.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for pulley tackle and hoists other than skip hoists or hoists of a kind used for raising vehicles: other. The 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 Robert Losche at 646-733-3011.

Sincerely,

Robert B. Swierupski
Director,

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