The tariff classification of a 20 Foot Telescoping Flag Pole Kit from China

N105136 May 27, 2010 CLA-2-76:OT:RR:NC:N1:113 CATEGORY: Classification TARIFF NO.: 7616.99.5090 Ms. Carrie Laskavy Central Purchasing, LLC 3491 Mission Oaks Blvd. Camarillo, CA 93012 RE: The tariff classification of a 20 Foot Telescoping Flag Pole Kit from China Dear Ms. Laskavy: In your letter dated May 10, 2010, you requested a tariff classification ruling on a 20 Foot Telescoping Flag Pole Kit. A copy of a photograph of a flag pole kit was submitted for our review. The subject merchandise is identified in your letter as a 20 Foot Telescoping Flag Pole Kit, SKU number 95598. The subject kit includes an aluminum telescoping flag pole that measures approximately 20 feet in length and an American flag that measures approximately 5 feet in length by 3 feet in width. You indicate in your letter that the flag pole constitutes 96 percent of the unit cost and is the bulk of the item. The flag pole and the American flag will be packaged together ready for retail sale prior to importation into the United States. 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 (HTSUS). 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. GRI 3(b) covers 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 20 Foot Telescoping Flag Pole Kit, in our opinion, meets the criteria for sets as the terms are defined. Having determined that the subject items constitute a set for tariff classification purposes, we must decide the essential character. 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 flag pole imparts the essential character of the set. Accordingly, the set is classified under heading 7616, HTSUS, which is the heading that applies to the aluminum flag pole. The applicable subheading for the 20 Foot Telescoping Flag Pole Kit will be 7616.99.5090, HTSUS, which provides for other articles of aluminum, other, other, other, other, other, other. The rate of duty will be 2.5 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 Ann Taub at 646-733-3018. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division