CLA-2-42:RR:NC:TA:341 G87703
Ms. Khem Lall
Federated Merchandising Group
11 Penn Plaza, 6th Floor
New York, NY 10001
RE: The tariff classification of a carry case/radio with car wash accessories from Taiwan.
Dear Ms. Lall:
In your undated letter, received in this office March 13, 2001, you requested a tariff classification ruling.
The sample submitted is identified as item 0601683 “Car Wash Kit with Radio”, which consists of a carrying case containing a wash mitten, sponge, chamois “magic towel”, squeegee, bristle brush and a plastic hose nozzle.
The molded plastic generic carrying case is similar to a small trunk. It has a built-in AM/FM radio. The essential character is imparted by the carry case.
The carry case and car wash accessories do not form a set of GRI-3(b). Each has disparate uses. For classification purposes each item will be classified on its own merit.
Your sample is being returned as requested.
The applicable subheading for the carry case will be 4202.12.2025, Harmonized Tariff Schedule of the United States (HTS), which provides for trunks, suitcases, vanity cases and similar containers, with outer surface of plastics, structured rigid on all sides, other. The rate of duty will be 20 percent ad valorem.
The applicable subheading for the mitten will be 6307.10.2030, HTS, which provides for other made up articles, including dress patterns, floorcloths, dishcloths, dusters and similar cleaning cloths, other, other. The rate of duty will be 6.9 percent ad valorem.
The applicable subheading for the sponge, chamois ”magic cloth” and squeegee, will be 3924.90.5500, HTS, which provides for… other household articles… of plastics. The rate of duty will be 3.4 percent ad valorem.
The applicable subheading for the brush will be 9603.90.8050, HTS, which provides for brooms, brushes… other: other. The rate of duty will be 2.8 percent ad valorem.
The applicable subheading for the hose nozzle will be 8481.80.5090, HTS, which provides for hand operated valves of other materials. The rate of duty will be 3 percent 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 Kevin Gorman at 212-637-7091.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division