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NY 870415

February 6, 1992

CLA-2-39:S:N:3G: 870415


TARIFF NO.: 3924.10.5000

Ms. L.D. Hartley
V.P. Operations
SpaceWay Enterprises, Ltd.
Box 34005 #19 1200-37 Street, S.W.
Calgary, Alberta, Canada T3C 3WO

RE: The tariff classification of a "Spice Away" from Canada.

Dear Ms. Hartley:

In your letter dated January 2, 1992 you requested a tariff classification ruling.

The "Spice Away" is a plastic spice bottle holder, which measures approximately 12 inches wide by 10 inches long by 2 inches deep. Spices and spice bottles are not included with the holder. The "Spice Away" holds up to twelve spice bottles. The holders are designed for installation in kitchen cabinets and adjust for easy access at front or back of cabinets. Spices are stored out of sight.

The applicable subheading for the "Spice Away" will be 3924.10.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware, kitchenware, other household articles of plastics: Other. The rate of duty will be 3.4 percent ad valorem.

Goods classifiable under subheading 3924.10.5000, HTS, which have originated in the territory of Canada, will be entitled to a 2 percent ad valorem rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations.

You inquired as to classification of the product in the event that it is manufactured for private labelling and private packaging. It would not be necessary to request a binding ruling in each instance of private labelling and private packaging.

You also inquired if a change in use would affect classification. There may be a change in classification in the event of a change in use prior to importation. Merchandise is classified according to its condition at time of importation. In the event of such change it is suggested that you contact U.S. Customs Service.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).


Jean F. Maguire
Area Director

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