CLA-2-39:S:N:N6:221 895681
Mr. Warren E. Coe
Amway Corporation
7575 Fulton Street, East
Ada, Michigan 49355-0001
RE: The tariff classification of desk organizers, canister sets, a flexible hose, and car washing kits from Taiwan.
Dear Mr. Coe:
In your letter dated March 3, 1994, you requested a tariff classification ruling.
The car washing kit (SKU No. F2290) consists of a plastic hose, shower head, brush and accessories. You state in your letter that the set is classified in heading 3917, the provision for plastic tubes, pipes and hoses. The car washing kit, however, also consists of other articles, the brush and shower head prominent among them. In accordance with General Rule of Interpretation 3(b), the entire set is classified in the provision for the article which imparts the essential character. In this instance, no single article imparts the essential character to the set. Therefore, we resort to General Rule of Interpretation 3(c), and classify the set in the provision which appears last among those articles meriting consideration. The car washing set will be classified in the provision for brushes.
The plastic flexible hose (SKU No. X0863) is used for watering plants. It will be imported with attached fittings.
The three piece canister set (SKU NO. Z0610) is composed of acrylic and is for kitchen use.
The two desk organizers (SKU No. F1431 and SKU No. X1645) each consist of a plastic desk organizer, which includes pencils, pens pins, paper clips, a highlighter, ruler, scissors, stapler and paper. SKU No. F1431 also contains a pencil sharpener.
The applicable subheading for the car washing kit will be 9603.90.8050, Harmonized Tariff Schedule of the United States (HTS), which provides for brushes, other, other. The rate of duty will be 5.6 percent ad valorem.
The applicable subheading for the hose for watering plants will be 3917.33.0000, HTS, which provides for tubes, pipes and hoses and fittings therefor, of plastics, other, not reinforced or otherwise combined with other materials, with fittings. The rate of duty will be 3.1 percent ad valorem.
The applicable subheading for the acrylic canister set will be 3924.10.5000, which provides for tableware and kitchenware, of plastics. The rate of duty will be 3.4 percent ad valorem.
The applicable subheading for the plastic desk organizers will be 3926.10.0000, the provision for other articles of plastics, office or school supplies. The rate of duty will be 5.3 percent ad valorem.
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