CLA-2-84:S:N:N1:104 814520

Mr. Kausar Shamoon
Shamoon Technologies
PO Box 4238
Highland Park, NJ 08904

RE: The tariff classification of a paint roller cover washer/dryer from Pakistan.

Dear Mr. Shamoon:

In your letter dated August 30, 1995 you requested a tariff classification ruling.

The 1 Minute Roller Wash-Dry accepts up to 9 inch roller covers. The brochure instructs the user to "Place in sink. Turn on water. Spin and press squeezer knob to clean and dry." The water drains out of the bottom of the housing. The unit, made almost entirely of plastic, measures 12 1/2" x 7 3/8" x 4" and weighs 2.6 lbs. The components include a spin gear, cover holder, squeezer, pivot and the squeezer knob.

The applicable subheading for the 1 Minute Roller Wash-Dry will be 8451.40.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for washing, bleaching or dyeing machines for textile yarns, fabrics or made up textile articles. The duty rate will be 4.8 percent.

Articles classifiable under subheading 8451.40.0000, HTS, which are products of Pakistan are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations, if the GSP is renewed.

This ruling is being issued under the provisions of Section 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 Robert Losche at 212-466-5670.

Sincerely,

Roger J. Silvestri
Director
National Commodity
Specialist Division