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J87939 J8 Ruling Active

The tariff classification of items for a sportsman’s safety kit from China.

Issued September 10, 2003 by U.S. Customs and Border Protection.

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J8 J87939 (September 10, 2003)

Tariff classification

HTS codes: 3406.00.0000, 3920.62.0010, 3926.20.9050, 9208.90.0080

Headings: 3406, 3926, 3920, 9208

Product description

These items will be contained within a sportsman’s safety kit. As you requested, the samples will be returned.

CBP rationale

The applicable subheading for the space blanket composed of metallized PET film will be 3920.62.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for other plates, sheets, film, foil and strip, of plastics, noncellular and not reinforced, laminated, supported or similarly combined with other materials: of polycarbonates, alkyd resins, polyallyl esters or other polyesters: of polyethylene terephthalate, metallized. The applicable subheading for the PET rain poncho will be 3926.20.9050, HTS, which provides for other articles of plastics and articles of other materials of headings 3901 to 3914: articles of apparel and clothing accessories (including gloves): other: other, other. The applicable subheading for the candle will be 3406.00.0000, HTS, which provides for candles, tapers and the like. The applicable subheading for the combination matchbox, whistle, compass and mirror will be 9208.90.0080, HTS, which provides for whistles, call horns and other mouth- blown sound signaling instruments, other, other.

Full text

NY J87939 September 10, 2003 CLA-2-39:RR:NC:SP:221 J87939 CATEGORY: Classification TARIFF NO.: 3920.62.0010; 3926.20.9050; 3406.00.0000; 9208.90.0080 Mr. Rodney Ralston UPS Supply Chain Solutions One Trans-Border Drive Champlain, NY 12919 RE: The tariff classification of items for a sportsman’s safety kit from China. Dear Mr. Ralston: In your letter dated August 11, 2003, on behalf of Ziter Enterprises, you requested a tariff classification ruling. The four samples provided with your letter include a space blanket composed of metallized polyethylene terephthalate (PET) film, a rain poncho composed of PET film, a candle, and a combination matchbox, whistle, compass and plastic mirror. These items will be contained within a sportsman’s safety kit. As you requested, the samples will be returned. The applicable subheading for the space blanket composed of metallized PET film will be 3920.62.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for other plates, sheets, film, foil and strip, of plastics, noncellular and not reinforced, laminated, supported or similarly combined with other materials: of polycarbonates, alkyd resins, polyallyl esters or other polyesters: of polyethylene terephthalate, metallized. The rate of duty will be 4.2 percent ad valorem. The applicable subheading for the PET rain poncho will be 3926.20.9050, HTS, which provides for other articles of plastics and articles of other materials of headings 3901 to 3914: articles of apparel and clothing accessories (including gloves): other: other, other. The rate of duty will be 5% ad valorem. The applicable subheading for the candle will be 3406.00.0000, HTS, which provides for candles, tapers and the like. The rate of duty will be free. The applicable subheading for the combination matchbox, whistle, compass and mirror will be 9208.90.0080, HTS, which provides for whistles, call horns and other mouth- blown sound signaling instruments, other, other. The rate of duty will be 5.3 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 Joan Mazzola at 646-733-3023. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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