The tariff classification of a boost connect kit (Part 17400) from China and Korea

N243881 August 5, 2013 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification; Marking TARIFF NO.: 3917.32.0050 Mr. Leonard Floyd Welke Customs Brokers USA, Inc. 275 Cooper Avenue #103 Tonawanda, NY 14150 RE: The tariff classification of a boost connect kit (Part 17400) from China and Korea Dear Mr. Floyd: In your letter dated July 9, 2013, on behalf of Vibrant Power Inc., Canada, you requested a tariff classification ruling. Pictures, descriptive literature and a cost breakdown were provided with your letter. The boost connect kit consists of two silicone vacuum hose lines, three brass fittings, four plastic fittings and four stainless steel/plastic fittings. These items are packaged together in a polybag and marketed as a boost connect kit, designed to ensure the proper installation of pressure control devices utilized on turbo charged vehicles. The hoses are composed wholly of silicone and are not reinforced with other materials. The fittings are not connected to the hoses at the time of importation but are included in the retail package as accessories for use with the hoses. The cost breakdown shows that the silicone hoses are of significantly greater value than any of the other items in the kit. One plastic fitting and the four stainless steel/plastic fittings are made in Korea. The remaining items are made in China. 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 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. This office considers the boost connect kit to be a set for tariff classification purposes, with the essential character imparted by the silicone hoses. The applicable subheading for the boost connect kit will be 3917.32.0050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tubes, pipes and hoses and fittings therefor (for example, joints, elbows, flanges) of plastics, other, not reinforced or otherwise combined with other materials, without fittings, other. The rate of duty will be 3.1 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. You have also asked for a country of origin marking ruling. The items in the set, although packaged and classified together, do not lose their separate identities. The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article. Part 134, Customs Regulations (19 CFR Part 134), implements the country of origin marking requirements and exceptions of 19 U.S.C. 1304. Section 134.41(b), Customs Regulations (19 CFR 134.41(b)), mandates that the ultimate purchaser in the U.S. must be able to find the marking easily and read it without strain. Section 134.1(d) defines the ultimate purchaser as generally the last person in the U.S. who will receive the article in the form in which it was imported. If an imported article is to be sold at retail in its imported form, the purchaser at retail is the ultimate purchaser. In this case, the ultimate purchaser of the boost connect kit is the consumer who purchases the product at retail. An article is excepted from marking under 19 U.S.C. 1304 (a)(3)(D) and section 134.32(d), Customs Regulations (19 CFR 134.32(d)), if the marking of a container of such article will reasonably indicate the origin of such article. Accordingly, if Customs is satisfied that the article will remain in its container until it reaches the ultimate purchaser and if the ultimate purchaser can tell the country of origin of the items in the kit by viewing the container in which it is packaged, the items in the kit would be excepted from individual marking under 19 U.S.C. 1304 (a)(3)(D) and 19 CFR 134.32(d). Accordingly, marking the sealed plastic bag in which the components of the boost connect kit are imported and sold to the ultimate purchaser in lieu of marking the articles themselves is an acceptable country of origin marking for the imported items of the boost connect kit, provided the port director is satisfied that the articles will remain in the marked packaging container until the kit reaches the ultimate purchaser. The marking must clearly indicate the country of origin of each item in the set. You may mark the items individually, or you may mark the polybags to show a list of the contents and the country of origin for each of them. 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, Deborah C. Marinucci Acting Director National Commodity Specialist Division