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NY 864281

JUN 21 1991

CLA-2-29:S:N:N1:239 864281

CATEGORY: CLASSIFICATION

TARIFF NO.: 6307.10.1000; 6307.90.9490; 7326.20.0050

Mr. Thomas Godwin
Godwin Group
9 Court House Avenue, Suite 201
Brockville, Ontario K6V 4T3, Canada

RE: The tariff classification of Blade Mate from Canada.

Dear Mr. Godwin:

In your letter dated May 28, 1991, you requested a tariff classification ruling for a product called Blade Mate.

Blade Mate consists of a slotted wooded block containing a folded felt strip, a cotton cloth attached to the wooden block with a short metal ball chain having a split ring at each end and a one ounce bottle of oil. These articles are packed with an instruction card in a clear plastic bag. Blade Mate is an ice skate care kit.

Based on the instructions the ice skates are to be wiped with the cloth to remove excess water. The felt pad is then saturated with the oil and the skate blades are run through the folded felt pad to coat them. The coating acts as a rust preventative thus reducing the necessity of sharpening the blades and prolonging their life.

You have requested a ruling for the complete kit as well as the kit without the bottle of oil. Since you have not furnished full composition data for the oil this office cannot issue a ruling regarding the classification of the complete kit. When imported without the oil the items in the kit will be classified in the following manner.

The applicable subheading for the slotted wooden block containing the folded felt strip will be 6307.90.9490, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up textile articles. The rate of duty will be 7 percent ad valorem.

Goods classifiable under 6307.90.9490 HTS, which have originated in the territory of Canada, will be entitled to a 4.9 percent ad valorem rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations.

The applicable subheading for the cotton cloth will be 6307.10.1000, HTS, which provides for dust cloths, mop cloths and polishing cloths of cotton. The rate of duty will be 4.2 percent ad valorem. Under FTA the rate would be 3.2 percent ad valorem.

The applicable subheading for the ball chain with split rings will be 7326.20.0050, HTS, which provides for other articles of iron or steel wire. The rate of duty will be 5.7 percent ad valorem. Under FTA the rate would be 3.9 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

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