CLA-2-39:S:N:N6:221 802286
TARIFF No.:3923.21.0090; 3923.29.0000; 3926.90.9590;
6310.10.2010; 8309.90.0000; 9801.00.1090
Mr. William J. LeClair
Trans-Border Customs Services, Inc.
One Trans-Border Drive
P.O. Box 800
Champlain, NY 12919
RE: The tariff classification of an oil change kit from Canada.
Dear Mr. LeClair:
In your letter dated September 15, 1994, on behalf of Fonora
Textile, Inc., Canada, you requested a tariff classification
ruling.
The sample submitted with your letter is a collection of
articles designed to be marketed to individuals who change their
own motor oil. The collection consists of a plastic collector
pan/oil receptacle, 6 plastic bags for disposal of used oil
filters, 6 metal wire twist ties to seal the plastic bags, 6 paper
funnels, a bag of cotton rags, an 8 ounce bottle of grease cleaner
and a 5 ounce tube of hand cleaner. The collector pan is designed
to receive the old oil from the motor. The oil receptacle is in
the shape of a jerry can, with a handle. The oil pan snaps over
the receptacle for storage, and may be snapped off, inverted, and
snapped back onto the receptacle so that oil from the pan drips
into a hole in the receptacle. The oil pan/oil receptacle, plastic
disposal bags, twist ties and rags are made in Canada. The grease
cleaner, hand cleaner and funnels are made in the United States.
The collection of articles is not considered a set, and its
components will therefore be classified individually.
The applicable tariff provision for the collector pan/oil
receptacle will be 3926.90.9590, Harmonized Tariff Schedule of the
United States Annotated (HTSUSA), which provides for other articles
of plastics, other. The general rate of duty will be 5.3 percent
ad valorem.
The applicable tariff provision for the plastic bags, when
made of polymers of ethylene, will be 3923.21.0090, HTSUSA, which
provides for articles for the conveyance or packing of goods, of
plastics, sacks and bags, of polymers of ethylene, other. The
general rate of duty will be 3 percent ad valorem.
The applicable tariff provision for the plastic bags, when
made of plastics other than polymers of ethylene, will be
3923.29.0000, HTSUSA, which provides for articles for the
conveyance or packing of goods, of plastics, sacks and bags, of
other plastics. The general rate of duty will be 3 percent ad
valorem.
The applicable tariff provision for the metal wire twist ties
will be 8309.90.0000, HTSUSA, which provides for seals and other
packing accessories, of base metal. The general rate of duty will
be 5.2 percent ad valorem.
The applicable tariff provision for the rags will be
6310.10.2010, HTSUSA, which provides for used or new rags...of
textile materials, sorted, of cotton. This provision is free of
duty.
The applicable tariff provision for the grease cleaner, hand
cleaner and funnels will be 9801.00.1098, HTSUSA, which provides
for products of the United States when returned after having been
exported, without having been advanced in value or improved in
condition by any process of manufacture or other means while
abroad, other. This provision is free of duty.
This ruling is being issued under the provisions of Part 177
of the Customs Regulations (19 CFR 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