The tariff classification of a PVC repair kit for inflatable articles from China.

NY L81537 January 18, 2005 CLA-2-39:RR:NC:SP:221 L81537 CATEGORY: Classification TARIFF NO.: 3926.90.9880 Mr. Troy D. Crago Atico International USA, Inc. 501 South Andrews Avenue Ft. Lauderdale, FL 33301 RE: The tariff classification of a PVC repair kit for inflatable articles from China. Dear Mr. Crago: In your letter dated December 6, 2004, you requested a tariff classification ruling. The sample provided with your letter, item W065BA03120, is identified as a PVC repair kit for inflatable articles. The repair kit consists of 6 rectangular polyvinyl chloride (PVC) patches measuring 3.5 inches by 2.5 inches, 6 circular PVC patches measuring 1 3/8 inches in diameter, a 5-gram tube of glue and a metal scraper to roughen the area to be repaired to improve the adhesion. These items will be imported packaged for retail sale. They are all used in the repair of inflatable articles and will be classified together as a set. As you requested, the sample will be returned. 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 in determining their classification. The set will be classified in accordance with GRI 3(c). The metal scraper used to roughen the surface to be glued does not merit equal consideration in determining the essential character of the set. The circular PVC patches are the items that appear last among the articles that equally merit consideration. The applicable subheading for the PVC repair kit will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, 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