The tariff classification of repair kits from Japan

NY C89567 July 27, 1998 CLA-2-84:RR:NC:1:103 C89567 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. You also supplied samples of two of the kits, part number 426-15-05100 and part number 6151-K2-9901. Kits designated as part numbers 6212-K1-0901, 6610-09-2001, and 6150- K1-9901 were the subjects of Ruling Letter NY C88425 previously issued to you. Kit 426-15-05100 is used by a dealer to repair the transmission of a wheel loader. It is composed of the following components, all of which are in a plastic pouch inside the box: 6 metal gaskets 3 paper gaskets 81 rubber 0-rings 3 metal and rubber oil seals 4 metal shim assemblies 12 plastic rings Kit 6151-K2-9901 is used by a dealer to rebuild the engine cylinder head in dozers, hydraulic excavators, wheel loaders and dump trucks. It is composed of the following articles, again in a plastic pouch: 3 metal gaskets 35 rubber gaskets 16 paper gaskets 3 copper gaskets 2 metal washers 60 rubber O-rings 5 metal seals 2 teflon rings 9 metal plates 6 rubber crevice seals 2 metal washers 15 plastic bands 3 rubber grommets 9 rubber packing rings 2 copper packing rings 9 plastic packing rings 1 teflon seal 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. Likewise, each kit described above is also considered to be a set. The breakdown of each kit supplied by your client indicates that neither kit has an essential character based on the value of its components or their numerical quantity. Accordingly, following General Rule of Interpretation 3(c), the applicable subheading for both 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. As requested, the sample kits will be returned to you. 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