NY 856111
OCT 02 1990

CLA-2-33:S:N:N1:240 856111

Mr. Charles Halk
2916 Hilldale Avenue
Minneapolis, Minnesota 55418

RE: The tariff classification of "Liquid Gloves" from Switzerland

Dear Mr. Halk:

In your letter dated September 10 1990, you requested a tariff classification ruling.

The product described as "Liquid Gloves" is a foam contained in an aerosol can. The principle use is to protect the hands and skin against aggressive substances, acids, alkalies, solvents, inks and dish soap. Although the chemical composition provided is inconsistent with the product, the principal use is still the same. Therefore, the applicable HTS subheading for "Liquid Gloves" will be 3304.99.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for preparations for the care of the skin: other: other. The duty rate will be 4.9 percent ad valorem.

I am returning the written literature and your personal check. The sample was consumed during lab analysis. This product may be subject to the regulations of the Food and Drug Administration. You may contact them at 5600 Fishers Lane, Rockville, Maryland 20857, telephone number (202) 443-3380.

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 already been filed, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director
New York Seaport