CLA-2-84:RR:NC:1:102 K88051

Mr. Shawn Mazella
Henkel Corporation
1001 Trout Brook Crossing
Rocky Hill, CT 06067

RE: The tariff classification of adhesive dispense tips

Dear Mr. Mazella:

In your letter dated July 26, 2004 you requested a tariff classification ruling on behalf of Henkel Corporation. Descriptive information and samples were submitted.

The articles in question are described as dispense tips, numbers 98244, 98196, 98163, 98216 and 98208. You indicate that the tips in question are used primarily on electric and pneumatic dispense equipment, but can be used on manual equipment. The tips are interchangeable on all equipment and are sold as standard products to numerous companies to dispense various liquids.

The applicable subheading for the dispense tips will be 8485.90.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other machinery parts, not containing electrical connectors, insulators, coils, contacts or other electrical features. The general rate of duty will be 3.9 percent ad valorem.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Kenneth T. Brock at 646-733-3009.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division