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NY H81000

May 25, 2001

CLA-2-90:RR:NC:MM:105 H81000


TARIFF NO.: 9026.20.8000

Ms. Brenda DuBose
JS Products, Inc.
5440-B South Procyon Avenue
Las Vegas, Nevada 89118

RE: The tariff classification of a tire salesman’s set from China and Taiwan

Dear Ms. DuBose:

In your letter dated May 7, 2001, you requested a tariff classification ruling.

You provided with your letter a copy of a previous request regarding part of this item. That request was from Mr. Jeff Chow of East-West Associates, Inc., on behalf of SD Products, Inc. You state that you have no knowledge of the result of that request. In fact, it led to New York Ruling Letter (NYRL) H80078 dated May 7, 2001.

NYRL H80078 ruled upon an import which was described as follows:

“The item is a tool holder made of textile material of man-made fibers imported with a ball point pen and pressure gauge pen. You state the item will be packed and sold with additional items after importation. The product is not considered a set and each item is to be separately classified. The tool holder has pen slots and open pockets of various sizes on the front exterior. A belt loop holder is incorporated on the rear exterior that is secured by hook and loop closures.”

This sample, the “PocketPouch Tire Tool Kit”, has a pen, a tread depth gauge, a pencil air gauge, a marking crayon and a valve stem remover. The crayon, stem remover and, presumably, pouch will be products of China. The balance will not.

The marking crayons are apparently always imprinted “Steelman”, but your customers have the option of having their company logo applied to the pouch for quantity orders.

You state that, in this scenario, the items are placed in the pouch by a Chinese assembler who “ships the finished product”, which we take to be the sample in its retail packaging.

We consider the finished product to be a set, but not a composite good. They are sold as a unit to those who inspect and sell tires to perform rather specific and related tasks, i.e., checking a tire’s pressure and tread, and then marking the tire or a label accordingly. However, it would not be unusual for any of the items to be sold separately.

We do not consider either the pen or crayon to equally merit consideration as supplying the essential character of the import, noting Explanatory Note X-3 to Harmonized System General Rule of Interpretation (GRI) 3.

The three other items are each classified in different headings. The pressure gauge is classified in Harmonized Tariff Schedule of the United States (HTS) heading 9026, the last of the three headings in numerical order, noting GRI 3-c.

You specifically ask the following questions:

“Would this product be classified as a tool set?” We assume you mean in HTS heading 8206. It is not since, at minimum, the tread and pressure gauge are classified in HTS chapter 90, not HTS chapters 8202-8205.

“What would the tariff numbers of the individual components be?” Since the item is a set, the eight digit classification of each non-textile item will not affect the classification. NYRL H80078 ruled on some of the items.

“Am I required to have a breakdown on the packing slip and invoice for each of the items that are in the pouch?” No, although it might be advantageous, especially in ensuring that all elements of value (including the cost of shipping and handling of the Taiwanese items to China) are accounted for in your claimed value. You may need specific information concerning the pouch separately due to the textile quota and visa requirements that may apply only to it.

The applicable subheading for the complete finished article will be 9026.20.8000, HTS, which provides for non-electrical instruments for measuring or checking pressure, other. The general rate of duty will be free.

If imported separately, the applicable subheading for the tool holder product would be 4202.92.9026, HTS, which provides for trunks, suitcases, vanity casesother, of man-made fibers. Items classifiable under HTS 4202.92.9026 fall within textile category designation 670. Based upon international textile trade agreements products of China are currently subject to quota and the requirement of a visa. Therefore, since the import will be a set incorporating a textile article, textile quota and visa requirements apply to the pouch, but not the other elements of the set. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment.

We note that, due to the different countries of origin of items in the set, it would not be acceptable to simply mark the finished article “Made in China”.

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 textile quota status of the pouch, contact National Import Specialist Kevin Gorman at 212-637-7091. If you have any other questions regarding the ruling, contact National Import Specialist James Sheridan at 212-637-7037.


Robert B. Swierupski
National Commodity

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