CLA-2-96R:NC:SP:233 R02627
Mr. Heidar Nuristani
Central Purchasing, LLC
3491 Mission Oaks Blvd.
Camarillo, CA 93012
RE: The tariff classification of an 11 piece paint roller kit from China.
Dear Mr. Nuristani:
In your letter dated September 29, 2005, you requested a tariff classification ruling.
The merchandise to be imported is identified as Item number 2666, an 11piece paint roller kit. The kit consists of:
Two Deluxe 9” paint rollers with 3/8” nap synthetic covers
Four foam trim brushes (1”, 2”, 3”, 4”)
One deluxe 4-wire roller frame
One paint brush with 2” synthetic bristles
One metal paint tray
One bucket grid
One paint can opener.
We find that the above-described items comprise, for tariff purposes, "goods put up in sets for retail sale." With reference to General Rule of Interpretation ("GRI") 3(c), Harmonized Tariff Schedule of the United States (HTS), we find that each component equally merits consideration in determining the classification of the set, but that neither of those components alone can be said to impart the essential character of the whole. Under such circumstances, GRI 3(c) directs that the set be classified under the heading which occurs last in numerical order. In this case, the paint brush occurs last.
The applicable subheading for the 11 piece paint roller kit will be 9603.40.4060, Harmonized Tariff Schedule of the United States (HTS), which provides for “Brooms, brushes… Paint, distemper, varnish or similar brushes (other than brushes of subheading 9603.30); paint pads and rollers: Other, Other.” The rate of duty will be 4% ad valorem.
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 Lawrence Mushinske at 646-733-3036.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division