The tariff classification of a first-aid kit from Canada

NY 891735 November 5, 1993 CLA-2-30:S:N:N7:238 891735 CATEGORY: Classification TARIFF NO.: 3006.50.0000 Mr. Paul Garceau A.N. Deringer, Inc. RD #1, Box W432 Alexandria Bay, NY 13607 RE: The tariff classification of a first-aid kit from Canada Dear Mr. Garceau: In your letter dated October 21, 1993, on behalf of your client, Via Security Network, Inc., you requested a tariff classification ruling. The subject merchandise, referred to as the "Safety/First Aid Kit SK-1", is a first-aid kit, which is triangular in shape and which bears the international first aid symbol plus a highly reflective red warning triangle on the front. The back of the kit features a hook-and-loop "grip strip", which can be used to fasten the kit to any available surface. In addition, the kit adjusts to form an "easel"-like stand or attaches to one's belt for "hands- free" carrying. The kit is made of nylon and features, inter alia, a pair of heavy-duty scissors, various types of bandages, eye pads, a penlight flashlight, a first-aid guide, a rescue blanket, and an emergency candle and matches. The applicable subheading for the subject merchandise will be 3006.50.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for: "First-aid boxes and kits." The rate of duty, if considered "goods originating in the territory of Canada", will be 3.4 percent ad valorem. Otherwise, the rate of duty will be 6.9 percent ad valorem. This merchandise may be subject to the regulations of the Food and Drug Administration. You may contact them at 5600 Fishers Lane, Rockville, MD 20857, telephone number (202) 857-8400. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport