CLA-2-34:S:N:N1:236 879233
Mr. Ed Baker
A.N. Deringer, Inc.
30 West Service Road
Champlain N,Y, 12919-9703
RE: Classification of Color Shield and Multi-7 Lustre Finish
(car polishers) from Canada.
Dear Mr.Baker:
In your letter dated October 8,1992, on behalf of your
clients Multirox Promotions, you requested a tariff
classification ruling on the following two items:
Item Description
Color Shield Color Shield is a car polish formulated
with advanced polymers, teflon, UV
shield and a special blend of clever
pigments that help to fill in and make
nicks and scratches disappear.
Multi-7 Lustre Finish Multi-7 Lustre Finish is a car polish
enriched with polyurethane, teflon and
special UV shield complex.
The applicable subheading for the Color Shield and Multi-7
Lustre Finish will be 3405.30.0000 Harmonized Tariff Schedule of
the United States (HTS), which provides for polishes and similar
preparations for coachwork. The duty rate will be 2.5% ad
valorem.
Goods classifiable under subheading 3405.30.0000 HTS, which
have originated in the territory of Canada, will be entitled to a
0.5% rate of duty under the United States-Canada Free Trade
Agreement (FTA) upon compliance with all applicable regulations.
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