CLA-2-39:RR:NC:SP:221 H87373
Mr. Eugene Gucwa
Carrier Corporation
Carrier Parkway
P.O. Box 4802
Syracuse, New York 13221
RE: The tariff classification of an air conditioning fin comb kit ( part number P167-T101)
Dear Mr. Gucwa:
In your letter dated February 8, 2002, you requested a tariff classification ruling.
A sample kit was provided with your letter. The fin comb kit consists of a plastic handle with seven different plastic heads that can be readily attached and detached to the handle. The fin comb kit is used in the repair of damaged air conditioner coils by straightening the damaged fins of the coil. The handle and heads may be imported packaged together for retail sale, or they may be imported separately. When imported packaged together for retail sale, the handle is classified with the heads. The country of origin was not stated in your letter. The rates of duty provided below are those rates applicable when these goods are made in a country with which the United States has Normal Trade Relations.
The applicable subheading for the air conditioning fin comb kit when imported as a set, as well as the heads when imported separately from the handle, will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other. The general rate of duty will be 5.3 percent ad valorem.
The applicable subheading for the handle, when not imported as part of a set packaged for retail sale, will be 3926.90.2500, HTS, which provides for other articles of plastics, handles or knobs not elsewhere specified or included. The general rate of duty will be 6.5 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 Joan Mazzola at 646-733-3023.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division