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NY 866500

SEP 13 1991

CLA-2-90:S:N:N1:114 866500


TARIFF NO.: 9801.00.1090

Ms. Holly E. Hanson
Expeditors International of Washington, Inc. 2612 E. 81st Street
Bloomington, MN 55425

RE: The tariff classification of Labsac Kits with components from various countries

Dear Ms. Hanson:

In your letter dated August 23, 1991, on behalf of Envision Compliance Ltd. of Canada, you requested a tariff classification ruling.

The Labsac consists of a woven nylon bag manufactured in either Canada or Korea, a pair of safety goggles manufactured in the United States, a PVC coated nylon apron manufactured in China and a pair of nitrile gloves manufactured in Canada. The goggles, the apron and gloves are used in a darkroom to protect against exposure to photographic chemicals used in photofinishing. The articles are packed together in Canada and exported into the United States.

The Labsac constitutes a set for tariff classification purposes. General Rule of Interpretation 3 (c) requires classification under the last applicable subheading in the Harmonized Tariff Schedule when the essential character of a set cannot be determined.

The protective goggles are classified in Heading 9801, Harmonized Tariff Schedule, which is the last in numerical order of those Headings which merit consideration in determining the classification of this set.

The applicable subheading for the Labsac will be 9801.00.1090, Harmonized Tariff Schedule of the United States (HTS), which provides for products of the United States when returned after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad. The rate of duty for the Labsac will be free.

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.

According to your letter, the components of the Labsac kit are simply packaged together in Canada. Each of the components must be clearly and legibly marked with its country of origin. If you require a ruling on the country of origin marking, you must furnish a sample of the Labsac in its retail packaging to this office.


Jean F. Maguire
Area Director

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