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NY J86288

July 1, 2003

CLA-2-39:RR:NC:SP: 221 J86288


TARIFF NO. 3924.90.55; 3926.30.5000; 4202.92.3031; 4901.99.0092

Mr. Rodney Ralston
UPS Supply Chain Solutions
One Trans-Border Drive
Champlain, NY 12919

RE: The tariff classification of plastic home safety articles from Canada and India.

Dear Mr. Ralston:

In your letter dated June 16, 2003, on behalf of your client Nura Canada, Inc., you requested a classification ruling.

You have submitted a sample that is identified as item number 85-2953, ”Home Safe Kids” kit. The kit consists of various safety articles for the home. The plastic corner cushions can be placed on corners of countertops or furniture to reduce the danger of sharp edges. The slide locks slide through the handles of furniture or cabinets to prevent the drawers from being opened. The electrical cover guards plug into unused electrical outlets to prevent children from inserting fingers or foreign objects. The drawer locks are designed to be attached to cabinets or drawers with the included screws. They form a latch that engages automatically when the cabinet or drawer is opened and must be depressed with a finger to allow access. The “Home Safe Kids” book is a guide to injury prevention.

The contents of the kit are packaged in a textile tote bag designed with two carry handles and a clear plastic pocket on the front that holds the “Home Safe Kids” book. The tote bag is made of man-made fiber textile materials backed with plastic sheeting and the outer surface is of man-made fibers. This tote bag features a zipper closure on the top. The kit is packed in a clear plastic bag with a header card. Your letter of inquiry states that the textile tote bag is made in India and the plastic items are made in Canada. You also state that the kits will be assembled in Canada.

For purposes of General Rule of Interpretation 3(b), Harmonized Tariff Schedule of the United States Annotated (HTSUSA), "goods put up in sets for retail sale" must consist of articles put up together to meet a particular need or carry out a specific activity. An assortment of articles to be used in a household is not specific enough to meet this criteria. Therefore, each article of the set is classifiable separately.

The sample is returned as you requested.

The applicable subheading for the plastic electrical cover guards, corner cushions and slide locks will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides forother household articlesof plastics: Other: Other. The rate of duty will be 3.4 percent ad valorem.

The applicable subheading for the plastic drawer locks will be 3926.30.5000, HTS, which provides for other articles of plastics, fittings for furniture, coachwork or the like: other. The rate of duty will be 5.3 percent ad valorem.

The applicable subheading for the tote bag will be 4202.92.3031, HTS, which provides for travel, sports and similar bags, with outer surface of textile materials, other, other, of man-made fibers. The rate of duty will be 17.8 percent ad valorem.

The applicable subheading for the “Home Safe Kids” book will be 4901.99.0092, HTS, which provides for: Printed books...Other containing 5 or more pages each, but not more than 48 pages each (excluding covers). 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 Joan Mazzola at 646-733-3023.


Robert B. Swierupski

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