The tariff classification of a powersport emergency kit from China

N291255 October 27, 2017 CLA-2-85:OT:RR:NC:N2:209 CATEGORY: Classification TARIFF NO.: 8544.42.9090 Ms. Linda Reid Gariepy BRP Inc. 565 de la Montagne Valcourt, Quebec JOE 2LO Canada RE: The tariff classification of a powersport emergency kit from China Dear Ms. Gariepy : In your letter dated October 12, 2017, you requested a tariff classification ruling. The item concerned is referred to as an emergency kit. The kit provides recreational vehicle riders with the supplies necessary to address various emergencies. It is a set that contains a variety of equipment that can be used by powersport enthusiasts to get out of most emergency situations. The complete emergency kit includes: Jumper Cables, Air Compressor, Tire Repair Kit, First Aid Kit, Ratchet Tie-Down, Duct Tape, Tow Strap 1500 kg (3,300 lb), Zip-Ties, Cloth Rags. HQ ruling H031458 states that kits should be classified by their essential character determined under GRI 3 (b). GRI 3 (b) states, “Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable. The essential character will vary according to each kit’s contents.” EN Rule 3(b)(VIII) lists as factors to help determine the essential character of such goods: the nature of the materials or components, their bulk, quantity, weight or value, and the role of a constituent material in relation to the use of the goods. It is the opinon of this office that the booster cable imparts the essential character of this set. The applicable subheading for the emergency roadside kit will be 8544.42.9090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Insulated wire,cable…: Other electric conductors, for a voltage not exceeding 1,000 V: Fitted with connectors: Other: Other: Other.” The rate of duty will be 2.6 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 https://hts.usitc.gov/current. 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 Steven Pollichino at Steven.Pollichino@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division