CLA-2-38:OT:RR:NC:1:239
Mr. John E. Fairbanks
Staples, The Office Superstore, LLC.
500 Staples Drive
Address Line #2
Framingham, MA 01702
RE: The tariff classification of a Liquid Armor Plus Nano Coating Tech Screen Protector Kit from Taiwan
Dear Mr. Fairbanks:
In your letter dated March 4, 2016, you requested a tariff classification ruling. A sample of the Liquid Armor Plus Nano Coating Tech Screen Protector Kit was submitted for review with your ruling request and will not be returned.
The kit consists of two fabric cloths. The first cloth, which is the screen cleaning cloth, is made of 70% polyester and 30% nylon. The purpose of this cloth is to clean the surface of the cell phone prior to applying the liquid screen protector. The second cloth, which is in its protective packaging, is made of 70% polyester and 30% nylon. This cloth’s function is to apply a damp liquid to the surface of the phone. After 10 minutes, this liquid hardens to create a protective barrier. The liquid is made from the following chemical compounds: isopropyl alcohol (Propan-2-ol) CAS #67-63-0 percentage weight of fluid ~80-98%; ethyl silicate (tetraethyl silicate) CAS #78-10-4. For tariff classification purposes, the Liquid Armor Plus Nano Coating Tech Screen Protector Kit is a set with the essential character imparted by the chemical solution.
The applicable subheading will be in subheading 3824.90.9295, HTSUS, which provides for Chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included: Other: Other: Other: Other: Other: Other. The rate of duty will be 5 percent ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at https://hts.usitc.gov/current.
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 Patrick Day at [email protected].
Sincerely,
Deborah C. Marinucci
Acting Director
National Commodity Specialist Division