NY 864159

Jul 05 1991


CLA-2-96:S:N:N1 236 864159

Mr. Steve Leffel
Purchasing Agent
Tufco Industries Inc.
3161 South Ridge Road
P.O. Box 1291
Green Bay, WI 54305

RE: The tariff classification of Rust or Paint Remover Brushes from Taiwan Pakistan, India, Indonesia and Malaysia.

Dear Mr. Leffel:

In your letter dated June 6, 1991, you requested a tariff classification ruling. The prospective imports consist of three brushes designed to remove paint, rust, or other substances from wood or metal surfaces. The brushes all have a wooden handle with brass, nylon or steel bristles.

The applicable subheading for the paint or rust remover brushes, will be 9603.90.8050, Harmonized Tariff Schedule of the United States (HTS), which provides for other brushes. The duty rate will be 5.6 percent ad valorem. Each brush should be marked as clearly, legibly and indelibly as possible with the proper country of origin.

Articles classifiable under subheading 9603.90.8050, HTS, which are products of Pakistan, India, Indonesia and Malaysia are entitled to duty free treatment under the Generalized System of Preferences (GSP) 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