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NY H88132

February 14, 2002

CLA-2-91:RR:NC:MM:114 H88132


TARIFF NO.: 9102.91.20

Ms. Valerie M. Suchor
Import Manager
Spectra Merchandising International, Inc. 4230 North Normandy Avenue
Chicago, Illinois 60634

RE: The tariff classification of Multi-Purpose Survival Kit

Dear Ms. Suchor:

In your letter dated January 30, 2002, you requested a tariff classification ruling on the Multi-Purpose Survival Kit from Hong Kong and/or China. A sample of the Multi-Purpose Survival Kit was submitted with your ruling request.

The submitted sample is identified as the CoolTronix Multi-Purpose Survival Kit, Model MD-50. The CoolTronix Multi-Purpose Survival Kit consists of a survival composite good and a band. The survival composite good contains a chronograph stop watch, telescope with 4 power magnification, signal mirror, magnifier, super bright LED torch, compass, siren alarm, safety LED flasher, and rescue bottle with SOS message and pen/whistle enclosed in a plastic housing. On one side of the housing is a removable belt clip. The article measures approximately 4 inches in height, 4 1/4 inches in length and 1 1/4 inches in width. The survival composite good requires two AAA batteries to operate. The batteries are not included. The essential character of this composite article is derived from the chronograph stop watch. The band is made of plastic and features a 6 inch ruler. The survival composite good and band are packed in a blister display pack ready for retail sale.

The General Rules of Interpretation (GRIs) set forth the legal framework in which merchandise is to be classified under the Harmonized Tariff Schedule of the United States Annotated (HTS). GRI 1 requires that classification be determined first according to the terms of the headings of the tariff and any relative section or chapter notes. Goods that cannot be classified in accordance with GRI 1 are to be classified in accordance with subsequent GRIs taken in order.

The Multi-Purpose Survival Kit, consisting of the survival composite good and the band, is a single retail package containing articles that are classifiable under two separate headings or subheadings of the tariff. The Explanatory Notes represent the official interpretation of the Harmonized Tariff Schedule of the United States Annotated (HTS) at the international level. GRI 3 applies when goods are put up for sale collectively and are classifiable under two or more headings of the tariff. GRI 3(b) covers goods put up in sets for retail sale. Explanatory Note X to GRI 3(b) defines “goods put up in sets for retail sale”. Such goods: (a) consist of at least two different articles that are classifiable in different headings, (b) consist of products 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.

The subject articles, in our opinion, meet the criteria for sets as the terms are defined in the cited Explanatory Notes. For the purposes of the Harmonized Tariff Schedule of the United States, the survival composite good and the band constitute a set. Having determined that the items constitute a set for tariff classification purposes, we must decide the essential character. According to the Explanatory Notes to GRI 3(b), essential character may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of the constituent material in relation to the use of the goods. The survival composite good imparts the essential character of the set. Therefore, the set is classified as the survival good is classified in heading 9102, HTS.

The applicable subheading for the Multi-Purpose Survival Kit will be 9102.91.20, Harmonized Tariff Schedule of the United States (HTS), which provides for wrist watches, pocket watches and other watches, including stop watches, other than those of heading 9101; other; electrically operated; with opto-electronic display only. The rate of duty will be 3.9 percent ad valorem on the movement and case plus 5.3 per cent ad valorem on the battery.

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 Barbara Kiefer at 646-733-3019.


Robert B. Swierupski

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