CLA-2-96:S:N:N1:236 870746

Mr. John W. Rodrigues
Haloxly World Industries, Inc.
2980 Don Mills Road
Suite 306
Willowdale, Ontario
Canada M2J-3B9

RE: The tariff classification of SPEEDYPAINT SYSTEM from Italy

Dear Mr. Rodrigues:

In your letter dated January 15, 1992 you requested a tariff classification ruling.

The prospective import is paint system consisting of a hand pump with tubing which may be attached to a paint roller or a paint brush. The paint roller and the paint brush are designed to receive the paint simply by the pumping action of the user. The set will sell retail at $29.95 plus shipping and handling.

In our opinion the "SpeedyPaint System" is a three piece set and classifiable under the General Rules Of Interpretation (GRI 3(b)), i.e., the set is classified as if the set consisted of the component which gives the set its essential character. In our opinion the paint roller conveys the essential character to this set.

The applicable subheading for the SPEEDYPAINT SYSTEM will be 9603.40.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for paint rollers. The duty rate will be 7.5 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director
New York Seaport