The tariff classification of a "Tent Repair Kit from Korea.
Issued May 19, 1998 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6307.90.9989
Headings: 6307
GRI rules applied: GRI 3(b), GRI 3(c)
Product description
It consists of a nylon zippered pouch which contains the following items: one 0.5 ounce tube of seam sealer, one 1 ounce tube of canvas cement, two plastic hooks, one plastic "O" ring, one metal "D" ring, two nylon stake loops, one stretch cord, two rectangular shaped woven polyethylene plastic sheets, two circular shaped woven polyester fabric pieces, one circular shaped open-worked knit fabric piece, one circular shaped warp knit fabric piece, two circular shaped nylon woven fabric pieces. Classification of goods under the Harmonized Tariff Schedule of the United States (HTS), is governed by the General Rules of Interpretation (GRI), taken in order. GRI 3(b) provides for goods put up in sets for retail sale. The Explanatory Notes to GRI 3(b) state that goods put up in sets for retail sale means goods that consist of at least two different articles which are, prima facie, classifiable in different headings, that consist 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. Classification of goods that meet the definition of a set is determined by the component that imparts the essential character of the merchandise. The tent repair kit does fit the definition of a set put up for retail sale, therefore, the item that imparts the essential character must be determined. No one item in the kit can be said to impart the essential character. Under GRI 3(c) goods that can not be classified by reference to GRI 3(b) shall be classified under the heading which occurs last in numerical order among those which equally merit consideration. The items in the kit that merit consideration are the pouch (heading 4202), the woven polyethylene sheets (heading 3921) and the fabric pieces (heading 6307).
CBP rationale
The applicable subheading for the "Tent Repair Kit" will be 6307.90.9989, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles.
Full text
NY C87423 May 19, 1998 CLA-2-63:RR:NC:TA:352 C87423 CATEGORY: Classification TARIFF NO.: 6307.90.9989 Mr. David A. Eisen Grunfeld, Desiderio, Lebowitz & Silverman LLP 245 Park Avenue New York, NY 10167-3397 RE: The tariff classification of a "Tent Repair Kit from Korea. Dear Mr. Eisen: In your letter dated May 4, 1998, on behalf of Academy Broadway Corp., Smithtown, New York, you requested a tariff classification ruling. The sample is being returned as requested. The sample submitted is a "Tent Repair Kit". It consists of a nylon zippered pouch which contains the following items: one 0.5 ounce tube of seam sealer, one 1 ounce tube of canvas cement, two plastic hooks, one plastic "O" ring, one metal "D" ring, two nylon stake loops, one stretch cord, two rectangular shaped woven polyethylene plastic sheets, two circular shaped woven polyester fabric pieces, one circular shaped open-worked knit fabric piece, one circular shaped warp knit fabric piece, two circular shaped nylon woven fabric pieces. Classification of goods under the Harmonized Tariff Schedule of the United States (HTS), is governed by the General Rules of Interpretation (GRI), taken in order. GRI 3(b) provides for goods put up in sets for retail sale. The Explanatory Notes to GRI 3(b) state that goods put up in sets for retail sale means goods that consist of at least two different articles which are, prima facie, classifiable in different headings, that consist 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. Classification of goods that meet the definition of a set is determined by the component that imparts the essential character of the merchandise. The tent repair kit does fit the definition of a set put up for retail sale, therefore, the item that imparts the essential character must be determined. No one item in the kit can be said to impart the essential character. Under GRI 3(c) goods that can not be classified by reference to GRI 3(b) shall be classified under the heading which occurs last in numerical order among those which equally merit consideration. The items in the kit that merit consideration are the pouch (heading 4202), the woven polyethylene sheets (heading 3921) and the fabric pieces (heading 6307). The applicable subheading for the "Tent Repair Kit" will be 6307.90.9989, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles...Other. The rate of duty will be 7 percent ad valorem. 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 212-466-5896. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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