CLA-2-73:S:N:N1:115 848273
Mr. Mick Blakely
C.F. Liebert, Inc.
Blaine Office, P.O. Box L
Blaine, Washington 98230
RE: The tariff classification of a windshield repair kit from
Canada.
Dear Mr. Blakely:
In your letter dated November 27, 1989, you requested a
tariff classification ruling, on behalf of Wilson Windshield
Repair Systems, White Rock, B.C.
Your descriptive literature and pictures explained what the
kit is comprised of, its origin, use and cost breakdown.
Windshield breaks - When the outer layer of glass is broken,
the air space created in the break results in the dark,
distracting appearance of the break. The object of the
windshield repair kit or system is to replace all of the air
space with the resin all the way down to the plastic innerlayer
completely filling all voids and cracks. Since the resin is
carefully matched to the optical properties of the glass, the
break itself is no longer visible. This resin, upon curing,
bonds the entire glass area together resulting in a structurally-
sound area that is resistant to further cracking. The components
of the system are as follows:
a) Stainless steel repair brace apparatus with heavy duty
suction cup - Country of origin is Canada - Canadian
funds $380
b) Portable ultraviolet light with batteries - Country of
origin is Canada - Canadian funds $75
c) Syringes and needles - Country of origin is Canada -
Canadian funds $5
d) Razor blades and plastics - Country of origin is Canada
- Canadian funds $5
e) Glass sealant for approximately 100 repairs - Country
of origin is the USA - Canadian funds $75
f) Three rubber replacement tips - Country of origin is
Canada - Canadian funds $18
g) Windshield glass probe - Country of origin is Canada -
Canadian funds $12
h) Disposable long light - Country of origin is Canada -
Canadian funds $10
i) Glass polish for finishing - Country of origin is the
USA - Canadian funds $8
j) Carrying kit - Country of origin is Canada - Canadian
funds $15
k) Illustrated manual - Canadian funds $10
The cordless drill and drill bits noted in your enclosure
will not be imported. Item a) above, the stainless steel repair
brace apparatus, is used to hold the resin applicator cylinder
tightly and perfectly perpendicular to the plane of the
windshield during the repair process.
When two or more goods are put up for retail sale and meet
the criteria for sets, the goods are classified according to the
component which gives them their essential character. In this
instance, the repair brace imparts the essential character of the
set.
Noting your list of components, some of the items are of USA
origin. Consideration was given to duty free treatment for the
USA origin items under subheading 9801.00.10, HTS. However,
this subheading does not allow for the constructive segregation
of these items or components which make up the article. If the
components of the set were all of USA origin, they would be
consequently eligible for duty free treatment. A set that
includes one or more components of foreign origin, as is this
case, cannot be considered a product of the United States.
The applicable subheading for the kit will be 7326.90.9090,
Harmonized Tariff Schedule of the United States (HTS), which
provides for other articles of iron or steel, other. The duty
rate will be 5.7% ad valorem.
Goods classifiable under subheading 7326.90.9090, HTS, which
have originated in the territory of Canada, will be entitled to a
4.5% ad valorem rate of duty under the United States-Canada Free
Trade Agreement (FTA) upon compliance with all applicable
regulations.
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