NY 0860021 - The tariff classification of the "S100 Total Cycle Finish Restorer" and the "P21S Crystal Clear Windshield Wipes" from Germany. - United States International Trade Commision Rulings

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NY 860021
Feb 21 1991

CLA-2-34:S:N:N1:236-860021

CATEGORY: CLASSIFICATION

TARIFF NO.: 3405.90.0000; 3402.20.5000

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

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