The tariff classification of repair kits from Japan

NY C88425 July 17, 1998 CLA-2-84:RR:NC:1:103 C88425 CATEGORY: Classification TARIFF NO.: 8484.90.0000 Ms. Lynn S. Baker Baker & McKenzie One Prudential Plaza 130 East Randolph Drive Chicago, IL 60601 RE: The tariff classification of repair kits from Japan Dear Ms. Baker: In your letter dated May 27, 1998 on behalf of Komatsu America International Company you requested a tariff classification ruling. You submitted information on five repair kits. Each kit consists of various individual components which are packaged together in a paperboard box, and each kit is sold by your client to one of its dealers in its imported condition. In a supplemental submission dated June 18, 1998 your client provided a listing of the components of each kit and the value of each component. Kits designated as part number 426-15-05100 and part number 6151-K2-9901 will be ruled upon separately. Kit 6212-K1-0901 is used by a dealer to repair or replace the cylinder head on a hydraulic excavator or wheel loader. It is composed of the following components: 6 brass gaskets 44 metal gaskets 79 rubber gaskets 44 paper gaskets 1 aluminum gasket 10 copper gaskets 68 rubber 0-rings 1 rubber grommet 18 rubber rubbers 2 metal lock plates 12 plastic wire bands 12 rubber seals Besides representing a numerical majority of the components of the kit, the various gaskets, combined together, represent approximately 59 percent of the total value of the kit. Kit 6610-09-2001 is used by a dealer to rebuild the cylinder head in a grader or dozer, and is composed of the following articles: 13 metal gaskets 13 rubber gaskets 96 paper gaskets 4 copper gaskets 11 metal washers 77 rubber O-rings 3 metal pins 1 metal seal 2 metal nut assemblies 6 plastic seals 6 plastic rings 24 metal plates 1 metal oil seal 6 metal lock plates 6 rubber crevice seals 1 rubber seal The various gaskets, combined together, represent approximately 57 percent of the total value of this kit. Kit 6150-K1-9901 is used by a dealer to rebuild or repair the engine cylinder head in a dozer, and is composed of the following components: 47 rubber gaskets 43 metal gaskets 32 paper gaskets 12 rubber seals 12 metal rotator seals 24 rubber rubbers 18 rubber O-rings 6 plastic bands When combined, the various gaskets represent approximately 63 percent of the total value of kit 6150-K1-9901. In Ruling Letter HQ 083968 dated July 6, 1989, the Customs Service held that repair kits containing various components, packaged together, and used by dealers to effect repairs in vehicles were goods put up in sets for retail sale for purposes of General Rule of Interpretation 3(b). Likewise, each kit described above is also considered to be a set. In our opinion the essential character of each kit is represented by the gasket set contained in the kit. Accordingly, the applicable subheading for each of these kits will be 8484.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for sets or assortments of gaskets and similar joints, dissimilar in composition, put up in pouches, envelopes or similar packings. The rate of duty will be 2.7 percent ad valorem. 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 Alan Horowitz at 212-466-5494. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division