CLA-2-34:OT:RR:NC:2:236
Ms. Mashu Kamei
Fur Love LLC
2115 Young Street
Honolulu, HI 96826
RE: The tariff classification ruling of “Clipper Spice” from Japan.
Dear Ms. Kamei:
In your letter dated February 22, 2011, you requested a tariff classification ruling. A sample of the “Clipper Spice” product was submitted for review.
The sample is a scouring paste preparation, consisting of poster color, silicon carbide, surface active agents, rape oil and sodium bicarbonate. You state the product is used to sharpen clipper blades and is put up for retail sale in 10 ml plastic bottles.
The applicable subheading for the polish will be 3405.40.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Polishes and creams, for footwear, furniture, floors, coachwork, glass or metal, scouring pastes and powders and similar preparations (whether or not in the form of paper, wadding, felt, nonwovens, cellular plastics or cellular rubber, impregnated, coated or covered with such preparations), excluding waxes of heading 3404: Scouring pastes and powders and other scouring preparations. The rate of duty will be free.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
This ruling is being issued under the provisions of Part 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 Nuccio Fera at (646) 733-3434.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division