The tariff classification of a 6-in-1 field tool from China

N081375 November 6, 2009 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3926.90.9980 Ms. Wendy Sudsinsunthorn Summit Products, LLC 2160 Highland Avenue South Birmingham, AL 35205 RE: The tariff classification of a 6-in-1 field tool from China Dear Ms. Sudsinsunthorn: In your letter dated October 22, 2009, you requested a tariff classification ruling. A picture was provided with your letter. Item 2408806 is described as a 6-in-1 field tool. This product is part of the “Backyard Safari Outfitters” collection and will be marketed to children for outdoor exploration. The pictured product consists of a carabiner clip with 6 quick-release tools. The clip, said to be made of plastics, is used for attachment to a cargo vest. The field tools include a telescoping magnet, an angling mirror, field tongs, an excavating pick, a brush and a whistle. The field tongs and excavating pick are made entirely of plastics and do not have metal working edges. The angling mirror is made entirely of plastics, with metallized film providing the reflective surface. Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is in accordance with the General Rules of Interpretation (GRIs). GRI 3(b) provides that mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale shall be classified as if they consisted of the material or component which gives them their essential character. The plastic angling mirror, the field tongs, the excavating pick and the plastic carabiner ring are all described in subheading 3926.90.9980, HTSUS, and these four items, in combination, impart the essential character to the field tool. The applicable subheading for the 6-in-1 field tool, item 2408806, will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division