CLA-2-96:RR:NC:SP:233 R02572
Ms. Patti Donlin
UPS-SCS
183 Spring Run Road Ext.
Coraopolis, PA 15108
RE: The tariff classification of faux application tools from China.
Dear Ms. Donlin:
In your letter dated September 15, 2005, on behalf of ICI Paints, you requested a tariff classification ruling.
The items to be imported are as follows:
Stippler Block Tool is faux application tool composed of a brush made of white China bristle and a hardwood handle. The brush measures 2.5” from the wood. The tool is used to apply a special paint to achieve a faux antique leather finish on a substrate. The finish is achieved by dabbing the brush on the substrate.
Stippler Fitch Edge Tool is a faux application tool composed of a brush made of white China bristle and a hardwood dowel handle measuring 1.2” wide by 7” long. The tool is used to apply a special paint to achieve a faux leather finish on a substrate in hard to reach areas such as corners. The finish is achieved by dabbing the brush on the substrate.
The applicable subheading for the Stipple Block Tool and the Stipple Fitch Edge Tool will be 9603.40.4060, Harmonized Tariff Schedule of the United States (HTS), which provides for “Brooms, brushes… Paint, distemper, varnish or similar brushes… Other.” The rate of duty will be 4% ad valorem.
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 Lawrence Mushinske at 646-733-3036.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division