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NY H86894

January 17, 2002

CLA-2-85:RR:NC:1:108 H86894


TARIFF NO.: 8524.53.1040

Mr. Robert J. Resetar
Porsche Cars North America
980 Hammond Drive
Suite 1000
Atlanta, Georgia 30328

RE: The tariff classification of promotional kit from Germany.

Dear Mr. Resetar:

In your letter dated January 9, 2002 you requested a tariff classification ruling.

The item in question is denoted as a promotional kit about the Porsche automobile to be distributed to potential customers. The kit is composed of a printed brochure, with text and full colored pictures, and a videocassette tape which is 12mm wide. It is packaged in a fitted reinforced cardboard folding case specifically designed for storage and carrying of the kit (sample enclosed).

Explanatory Note X to GRI 3b, provides for the purpose of this rule, the term “goods put up in sets for retail sale” shall be taken to mean goods which:

A. Consist of at least two different articles which are, prima facie, classifiable in different headings.

B. Consist of products or articles put up together to meet a specific activity; and

C. Are put up in a manner suitable for sale to users without repackaging (e.g. in boxes or cases or on boards)

All of the aforementioned articles are prima facie classifiable in different headings. The reinforced cardboard case under heading 4819, the printed brochure under heading 4911 and the videocassette tape under 8524. Together each contributes to the promotion of the Porsche automobile to potential customers. Based upon examination of the retail sample it is evident that the kit will not be repackaged after importation into the commerce of the United States. Therefore this office would consider the kit to be a set.

In accordance, in part, with GRI 3b goods put up in sets for retail sale, which cannot be classified by reference to 3a, shall be classified as if they consisted of the material or component which gives them their essential character.

EN VIII to GRI 3b states that the factor, which determines essential character, will vary as between different kinds of goods. It may for example, 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 goods.

Upon examination of the set it is the opinion of this office that none of the items impart an essential character. They all equally contribute to the nature and character of the set. GRI 3c provides that when goods cannot be classified by reference to 3a or 3b, they shall be classified under the heading, which occurs last in numerical order among those which equally merit equal consideration. Therefore this office will classify this set in accordance with GRI 3c.

Also, based upon the nature of the reinforced fitted case, designed specifically to house the entire kit this office would consider the case to be an item appropriately classified under GRI 5a.

The applicable subheading for the Porsche promotional kit will be 8524.53.1040, Harmonized Tariff Schedule of the United States (HTS), which provides for Records, tapes and other recorded media for sound or other similarly recorded phenomena, including matrices and masters for the production of records, but excluding products of chapter 37: Other magnetic tapes: Of a width exceeding 6.5mm: Video tape recordings ... Of a width not exceeding 16mm, in cassettes. The rate of duty will be free.

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 Michael Contino at 646-733-3014.


Robert B. Swierupski

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