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NY 848273



January 17, 1990

CLA-2-73:S:N:N1:115 848273

CATEGORY: CLASSIFICATION

TARIFF NO.: 7326.90.9090

Mr. Mick Blakely
C.F. Liebert, Inc.
Blaine Office, P.O. Box L
Blaine, Washington 98230

RE: The tariff classification of a windshield repair kit from Canada.

Dear Mr. Blakely:

In your letter dated November 27, 1989, you requested a tariff classification ruling, on behalf of Wilson Windshield Repair Systems, White Rock, B.C.

Your descriptive literature and pictures explained what the kit is comprised of, its origin, use and cost breakdown.

Windshield breaks - When the outer layer of glass is broken, the air space created in the break results in the dark, distracting appearance of the break. The object of the windshield repair kit or system is to replace all of the air space with the resin all the way down to the plastic innerlayer completely filling all voids and cracks. Since the resin is carefully matched to the optical properties of the glass, the break itself is no longer visible. This resin, upon curing, bonds the entire glass area together resulting in a structurally- sound area that is resistant to further cracking. The components of the system are as follows:
a) Stainless steel repair brace apparatus with heavy duty suction cup - Country of origin is Canada - Canadian funds $380
b) Portable ultraviolet light with batteries - Country of origin is Canada - Canadian funds $75
c) Syringes and needles - Country of origin is Canada - Canadian funds $5
d) Razor blades and plastics - Country of origin is Canada - Canadian funds $5
e) Glass sealant for approximately 100 repairs - Country of origin is the USA - Canadian funds $75
f) Three rubber replacement tips - Country of origin is Canada - Canadian funds $18
g) Windshield glass probe - Country of origin is Canada - Canadian funds $12
h) Disposable long light - Country of origin is Canada - Canadian funds $10
i) Glass polish for finishing - Country of origin is the USA - Canadian funds $8
j) Carrying kit - Country of origin is Canada - Canadian funds $15
k) Illustrated manual - Canadian funds $10

The cordless drill and drill bits noted in your enclosure will not be imported. Item a) above, the stainless steel repair brace apparatus, is used to hold the resin applicator cylinder tightly and perfectly perpendicular to the plane of the windshield during the repair process.

When two or more goods are put up for retail sale and meet the criteria for sets, the goods are classified according to the component which gives them their essential character. In this instance, the repair brace imparts the essential character of the set.

Noting your list of components, some of the items are of USA origin. Consideration was given to duty free treatment for the USA origin items under subheading 9801.00.10, HTS. However, this subheading does not allow for the constructive segregation of these items or components which make up the article. If the components of the set were all of USA origin, they would be consequently eligible for duty free treatment. A set that includes one or more components of foreign origin, as is this case, cannot be considered a product of the United States.

The applicable subheading for the kit will be 7326.90.9090, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of iron or steel, other. The duty rate will be 5.7% ad valorem.

Goods classifiable under subheading 7326.90.9090, HTS, which have originated in the territory of Canada, will be entitled to a 4.5% ad valorem rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations.

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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