CLA-2-96:RR:NC:SP:233 D85585
Mr. Sidney Zichlin
Linzer Products Corp.
133-30 37th Ave.
Flushing, NY 11354
RE: The tariff classification of a painter's mitt from China.
Dear Mr. Zichlin:
In your letter dated November 5, 1998, you requested a tariff
classification ruling.
The submitted sample, a painter's mitt, is a device used for
painting railings, pipes, ornamental iron, etc.. The mitt can also
be used as a wash mitt for cleaning cars, boats, etc. The article,
which measures approximately 10" x 5" and approximately 8" across
the thumb portion, is shaped in the form of a "mitten" or "mitt"
and is constructed of 90% polyester fiber and 10% acrylic pile with
a plastic lining.
The applicable subheading for the painter's mitt will be
9603.40.4060, Harmonized Tariff Schedule of the United States
(HTS), which provides for ...brushes... paint, distemper, varnish
or similar brushes... other, other. The rate of duty will be 4% ad
valorem. In 1999 the rate of duty will remain unchanged.
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
212-466-5739.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division