CLA-2-39:S:N:N3G:221 871907
Mr. Brian Johnson
Border Brokerage Company
P.O. Box B
Blaine, WA 98230
RE: The tariff classification of plastic tools from Canada.
Dear Mr. Johnson:
In your letter on behalf of Innovative Industrial Design,
Canada, which was received in this office on February 27, 1992,
you requested a tariff classification ruling.
The first product is called a "jelly hammer." This is a
hammer with a handle and head both made of polyurethane. The
handle has a rubber casing to provide a more secure grip.
The second product is called a "lubra-clean." This is a
tool used as a lubricant spreader and cleaner. It consists of a
series of graduated urethane disks mounted onto twisted cable,
with an eye loop and wire rope thimble at each end. It is used
to lubricate a PVC pipe so that wire can easily be passed
through.
The applicable subheading for the jelly hammer and lubra-
clean will be 3926.90.9090, Harmonized Tariff Schedule of the
United States (HTS), which provides for other articles of
plastics, other. The rate of duty will be 5.3 percent ad
valorem.
Goods classifiable under subheading 3926.90.9090, HTS, which
have originated in the territory of Canada, will be entitled to a
3.1 percent 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