I83518 I8 Ruling Active

The tariff classification of a three-piece survival tool kit style number WM-5771 from China.

Issued July 16, 2002 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9014.10.9000, 8201.10.0000, 8513.10.2000

Headings: 9014, 8513, 8201

GRI rules applied: GRI 3, GRI 5(a)

Product description

The tariff classification of a three-piece survival tool kit style number WM-5771 from China.

CBP rationale

The applicable subheading for the folding shovel will be 8201.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for handtools of the following kinds and base metals parts thereof: spades and shovels and parts thereof. The applicable subheading for the plastic flashlight will be 8513.10.2000, HTS, which provides for portable electric lamps designed to function by their own source of energy (for example dry batteries, storage batteries, magnetos), other than lighting equipment of heading 8512; parts thereof: lamps: flashlights. The applicable subheading for the compass will be 9014.10.9000, HTS, which provides for direction finding compasses; other navigational instruments and appliances; parts and accessories thereof: direction finding compasses: other: other: other.

Full text

NY I83518 July 16, 2002 CLA-2-82:RR:NC:N1:118 I83518 CATEGORY: Classification TARIFF NO.: 8201.10.0000, 8513.10.2000, 9014.10.9000 Mr. Larry Ordet Sandler, Travis & Rosenberg, P.A. The Waterford 5200 Blue Lagoon Drive Miami, FL 33126-2022 RE: The tariff classification of a three-piece survival tool kit style number WM-5771 from China. Dear Mr. Ordet: In your letter dated July 5, 2002, you requested a ruling on behalf of Wal*Mart Stores, Inc. on tariff classification. You have submitted a sample and have described the merchandise as a three-piece survival tool kit (style number WM-5771). You state that the took kit consists of a carbon steel folding shovel, plastic flashlight and direction finding compass that are stored in a specially fitted 100% polyester bag. All of the items are products of China. Your sample will be returned to you as you have requested. Consideration had been given to classifying these items as a set pursuant to GRI 3 as you had suggested. However, these three items packaged together do not fulfill the set requirement to “meet a particular need or carry out a specific activity.” The compass and shovel do not interact together to serve a distinct purpose or function to enable a singular result to be achieved. Accordingly, each item must be classified separately. The applicable subheading for the folding shovel will be 8201.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for handtools of the following kinds and base metals parts thereof: spades and shovels and parts thereof. The general rate of duty will be free. The applicable subheading for the plastic flashlight will be 8513.10.2000, HTS, which provides for portable electric lamps designed to function by their own source of energy (for example dry batteries, storage batteries, magnetos), other than lighting equipment of heading 8512; parts thereof: lamps: flashlights. The general rate of duty will be 12.5 percent ad valorem. The applicable subheading for the compass will be 9014.10.9000, HTS, which provides for direction finding compasses; other navigational instruments and appliances; parts and accessories thereof: direction finding compasses: other: other: other. The general rate of duty will be 2.9 percent ad valorem. The polyester bag is specially shaped or fitted and designed to contain the above mentioned items for GRI 5(a) consideration. 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 Kathy Campanelli at 646-733-3021. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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