The tariff classification of a gun cleaning kit from China.

NY K88087 July 28, 2004 CLA-2-96:RR:NC:SP:233 K88087 CATEGORY: Classification TARIFF NO.: 9603.90.8050 Ms. Linda Lee Fiskars Brands, Inc. 2537 Daniels Street Madison, WI 53718 RE: The tariff classification of a gun cleaning kit from China. Dear Ms. Lee: In your letter dated on behalf of Gerber Legendary Blades, you requested a tariff classification ruling. The submitted sample is a gun cleaning kit that consists of various brushes and tools to clean guns. In addition to the various cleaning implements, included in the set is a multi-tool and stylus LED light. You have requested classification rulings for this product when 1) it is the cleaning kit only and 2) the cleaning kit including the multi-tool and LED light. The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3(b) provides that the term “goods put up in sets for retail sale” means goods that: (a) consist of at least two 2 different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking. Goods classifiable under GRI 3(b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. GRI 3(c) provides that when goods cannot be classified by reference to GRI 3(a) or 3(b), they are to be classified in the heading that occurs last in numerical order among those which equally merit consideration. The gun cleaning kit is considered to be a set for tariff classification purposes. No single component imparts the essential character, so the set will be classified in accordance with GRI 3(c). In this set, the heading for the brushes appears last in numerical order among the competing headings which equally merit consideration. The applicable subheading for the gun cleaning kit will be 9603.90.8050, Harmonized Tariff Schedule of the United States (HTS), which provides for other brushes. The rate of duty will be 2.8% ad valorem. We will require additional information in order to issue a tariff classification on the gun cleaning kit including the multi-tool and LED light. Please submit a value breakdown of the components. Your sample is being held pending resubmission of your request. Please send your request to U.S. Customs and Border Protection, Customs Information Exchange, 10th Floor, One Penn Plaza, New York, NY 10119, attn: Binding Rulings Section. 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 Lawrence Mushinske at 646-733-3036. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division