CLA-2-96:S:N:N8:344 806779
Ms. Carol Hagyard
A. N. Deringer, Inc.
1010 Niagara Street
Buffalo, NY 14213
RE: The tariff classification and marking of a Car Care Kit from
Canada, USA, Italy and Taiwan.
Dear Ms. Hagyard:
In your letter dated February 8, 1995, on behalf of Superex
Canada Ltd., you requested a tariff classification ruling.
The submitted sample is a Car Care Kit Style #60-907,
containing the following items:
1. A Jumbo Washmitt consisting of 50% polyester and
50% cotton, Made in Canada
2. Wax Applicator, Made in Canada
3. Synthetic Chamois, Made in Italy
4. Squeegee, Made in Taiwan
5. Detail Brush, Made in Taiwan
6. Chemically Impregnated Armor All Sponge, Made in USA
7. Cleaning Cloth consisting of 50% polyester and 50%
cotton, Made in USA or Canada.
Classification of merchandise under the HTSUSA is governed
by the General Rules of Interpretation (GRI's). The Car Care Kit
is a composite article with no essential character and therefore
will be classified under GRI 3(c)...under the heading which
occurs last in numerical order among those which equally merit
consideration. In this instance, the Squeegee and the detail
brush fall under Chapter 96, while all other items would be
classified under preceding Chapters.
The applicable subheading for the Car Care Kit will be
9603.90.8050, Harmonized Tariff Schedule of the United States
(HTS), which provides for Brooms, brushes...squeegees. The rate
of duty will be 5%.
You have also asked for country of origin marking advice.
The outside of the package should be marked with a list of the
items and their country of origin. The lettering of the items
and the country of origin should be in the same size print and
adjacent to each other. This marking must be legible and
permanent and in a conspicuous place.
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.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport