CLA-2-34:RR:NC:SP:236 H84241

Mr. Bill Crain
Mid-Amercia Overseas, Inc.
1151 N. Wood Dale Road
Wood Dale, Illinois 60191

RE: The tariff classification of The Glosser from Japan

Dear Mr. Crain:

In your letter dated July 20, 2001, on behalf of your client, NCS Distribution DBA Clean Tools, you requested a tariff classification ruling.

The sample submitted, The Glosser, is a pre-moistened wipe measuring approximately 18” in length and 25” in width. The pre-moistened wipe consists of cleaners and waxes. The product is used to remove the build–up dirt for cars, trucks, boats, motorcycles, recreational vehicles, and improve the appearance of a vehicle.

The applicable subheading for The Glosser will be 3405.90.0000, Harmonized Tariff Schedule of the United States, which provides for other polishes and creams. 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 Deborah Walsh at 212-637-7062.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division