The tariff classification of a Ratcheting Cargo Bar and Storage Net Set from China

N293953 February 27, 2018 CLA-2-84:OT:RR:NC:N1:104 CATEGORY: Classification TARIFF NO.: 8479.89.9499 Ms. Yesenia Martinez Test Rite Products 1900 S. Burgundy Pl. Ontario, CA 91761 RE: The tariff classification of a Ratcheting Cargo Bar and Storage Net Set from China Dear Ms. Martinez: In your letter dated January 24, 2018 you requested a tariff classification ruling. The submitted sample will be returned to you. You are importing a ratcheting cargo bar and storage net which are packaged, shipped and imported together for retail sale. In addition to the ratcheting cargo bar and storage net, the retail box also includes spring pins and a bungee cord which will be used to install the net on the bar. The ratcheting bar and storage net are to be used on trucks, vans and SUV’s. Their function is to hold and secure items from shifting in the vehicle while in transit. It also makes storage in the vehicle convenient and easy. The ratcheting bar is made of iron, plastic and rubber. The storage net is made of 100% latex interior and 100% polypropylene silk exterior. General Rule of Interpretation (GRI) 1, Harmonized Tariff Schedule of the United States (HTSUS), states in part that for legal purposes, classification shall be determined according to the terms of the headings, any relative section or chapter notes and, unless otherwise required, according to the remaining GRI’s taken in order. Goods that are, prima facie, classifiable under two or more headings, are classifiable in accordance with GRI 3, HTSUS, i.e., (a) specific description, (b) essential character and (c) heading which occurs last in numerical order. GRI 3(a) states in part that when two or more headings each refer to part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific, even if one heading gives a more precise description of the goods. In such cases, the classification of the set is to be determined by GRI 3(b) or GRI 3(c) taken in the appropriate order in which they are set out in GRI 3. The instant set which contains the ratcheting bar and the net consists of at least two different articles that are, prima facie, classifiable in different headings. It consists of articles put up together to carry out a specific activity (i.e., securing cargo). Finally the articles are put up in a manner suitable for sale directly to users without repacking. Therefore, the set in question is within the term “goods put up in sets for retail sale.” GRI 3(b) states in part that goods put up in sets for retail sale, which cannot be classified by reference to GRI 3(a), are to be classified as if they consisted of the component which gives them their essential character. Inasmuch as no essential character can be determined, GRI 3(b) does not apply. GRI 3(c) states that, if neither GRI 3(a) nor GRI 3(b) applies, merchandise shall be classified in the heading which occurs last in numerical among those equally meriting consideration. In this instance, the cargo ratchet bar is classified in the heading which occurs last in numerical among those equally meriting consideration The applicable subheading for the Ratcheting Cargo Bar and Storage Net Set will be 8479.89.9499, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter; parts thereof. Other machines and mechanical appliances: 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 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 Patricia O’Donnell at patricia.k.odonnell@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division