Mr. Robert Glover
L.E. Coppersmith Inc.
2041 Rosecrans Avenue, Third Floor
El Segundo, CA 90245

RE: The tariff classification of a roller brush kit from China

Dear Mr. Glover:

In your company’s letter dated May 24, 2001 on behalf of Smart Inventions Inc. you requested a tariff classification ruling.

The submitted sample consists of a roller handle, guide, 4 rollers, and a paint tray. The rollers are 11 centimeters long. The small size of the rollers and the edge guide are design features to facilitate use in painting along edges and in small spaces.

The applicable subheading for the roller set will be 9603.40.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for Paint, distemper, varnish or similar brushes…paint pads and rollers: Paint rollers. The rate of duty will be 7.5 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 Field National Import Specialist Mel Lauderdale at (703) 661-5086 or National Import Specialist Lawrence Mushinske at (212) 637-7061.


Michel A. Perron
Port Director
Washington, D.C.