CLA-2-84:RR:NC:MM:106 F80605

Mr. Joseph R. Hoffacker
Barthco Trade Consultants, Inc.
7575 Holstein avenue
Philadelphia, PA 19153

RE: The tariff classification of a spray gun kit from Taiwan.

Dear Mr. Hoffacker:

In your letter dated December 2, 1999, on behalf of Consolidated Stores, Inc. you requested a tariff classification ruling. You submitted a photograph with you request, which will be returned to you along with this binding ruling.

The article in question is a hand-controlled, button-operated spray gun, identified as the Air Brush Kit, item number ATBR009ABA. The kit is imported in a blister-pack containing a nylon air-brush spray gun, five foot polyurethane tube, brass adapter, steel wrench, propel regulator, and two glass jars. The spray gun operates on compressed air and is for use by the home hobbyist or craftsman/handyman for tasks such as painting, pest spraying and so on.

The applicable subheading for the air-spray gun kit will be 8424.20.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for other spray guns and similar appliances. The rate of duty will be free.

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 Patrick J. Wholey at 212-637-7036.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division