N275812 N2 Ruling Active

The tariff classification of a 4 in 1 Emergency Tool from China

Issued June 10, 2016 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8531.80.0050

Headings: 8531

Product description

The submitted sample is being returned. The merchandise in question is referred to as the Sharper Image 4 in 1 Emergency Tool (SKU# 17724901). This 4 in 1 emergency tool contains four features: a flashlight, a road flare, a seat belt cutter, and a emergency hammer. The subject tool is enclosed in a yellow and clear colored plastic casing, which measures 7.5 inches in length and approximately 1.5 inches in diameter. The flashlight is located at the top, the road flare, which is a flashing signaling light, is the largest component and is located in the middle of the item, and there is a beacon button and a flashlight button beneath the flare. Moreover, the road flare, which is a LED lamp beacon, provides a visual emergency signal. The seatbelt cutter, the hammer tip, and the magnetic base are located at the bottom of the item.

CBP rationale

The applicable subheading for this 4 in 1 Emergency Tool will be 8531.80.0050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Electric…visual signaling apparatus…: Other apparatus: Other".

Full text

N275812 June 10, 2016 CLA-2-85:OT:RR:NC:N4:112 CATEGORY: Classification TARIFF NO.: 8531.80.0050 Cheryl Barnes Customs Senior Ananlyst Dollar General Corp 100 Mission Ridge Goodlettsville, TN 37072 RE: The tariff classification of a 4 in 1 Emergency Tool from China Dear Ms. Barnes: In your letter dated May 9, 2016, you requested a tariff classification ruling. The submitted sample is being returned. The merchandise in question is referred to as the Sharper Image 4 in 1 Emergency Tool (SKU# 17724901). This 4 in 1 emergency tool contains four features: a flashlight, a road flare, a seat belt cutter, and a emergency hammer. The subject tool is enclosed in a yellow and clear colored plastic casing, which measures 7.5 inches in length and approximately 1.5 inches in diameter. The flashlight is located at the top, the road flare, which is a flashing signaling light, is the largest component and is located in the middle of the item, and there is a beacon button and a flashlight button beneath the flare. Moreover, the road flare, which is a LED lamp beacon, provides a visual emergency signal. The seatbelt cutter, the hammer tip, and the magnetic base are located at the bottom of the item. The applicable subheading for this 4 in 1 Emergency Tool will be 8531.80.0050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Electric…visual signaling apparatus…: Other apparatus: Other". The rate of duty will be 1.3%. 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 https://hts.usitc.gov/current. 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 Lisa Cariello at [email protected]. Sincerely, Deborah C. Marinucci Acting Director National Commodity Specialist Division

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