NY 860021
Feb 21 1991
CLA-2-34:S:N:N1:236-860021
Mr. Stephen H. Guy
President
Smartparts
550 E. Main Street
Branford, CT 06405
RE: The tariff classification of the "S100 Total Cycle Finish
Restorer" and the "P21S Crystal Clear Windshield Wipes" from
Germany.
Dear Mr. Guy:
In your letter dated January 24, 1991, you requested a
tariff classification ruling.
The prospective imports are the "Total Cycle Finish
Restorer" and the "Crystal Clear Windshield Wipes". The restorer
is essentially a polish which will be used to remove corrosion
from metals as well as clouding and oxidation from plastics. It
will be sold through motorcycle dealers.
The wipes or cleaners are in the form of a packaged pre-
moistened towelette and a dry towelette. The pre-moistened
towelette will be used to remove the film build-up on the inside
of the windshield. The dry towelette will then be used to wipe
the surface dry. The essential character is the pre-moistened
towelette.
The applicable subheading for the "S100 Total Cycle Finish
Restorer" will be 3405.90.0000, Harmonized Tariff Schedule of the
United States (HTS), which provides for other polishes and
creams. The rate of duty will be 2.5 percent ad valorem.
The applicable subheading for the "P21S Crystal Clear
Windshield Wipes" will be 3402.20.5000, Harmonized Tariff
Schedule of the United States (HTS), which provides for
preparations put up for retail sale: not containing any aromatic
or modified aromatic surface-active agent. They are free of
duty.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 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