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NY 877783

September 11, 1991



TARIFF NO.: 8424.20.1000

Ms. Susan Knowlton
Wilson Freight Services
2412 Tenth Avenue
Port Huron, MI 48060

RE: The tariff classification of a window tint application kit from Canada.

Dear Ms. Knowlton:

In your letter dated August 19, 1992 on behalf of Crila Plastic Industries Ltd., of Bolton, Canada, you requested a tariff classification ruling. Your request included a sample of the product with instruction guide.

The merchandise is a boxed kit used in the application of plastic window tints and includes the following items: 1 8 oz. plastic bottle; 1 spray nozzle with plastic tube for the bottle; 1 1-1/4 oz. plastic bottle with application fluid; 1 trimming knife; 1 squeegee; 1 instruction guide; and packing. After cutting tinted plastic film (not included) to a size slightly larger than the window, the application fluid, which has been mixed with water, is sprayed onto the window surface and the surface of the plastic. The film is then set in to place and smoothed over with the squeegee. The utility knife is used to cut away the overlapping edges of the film. The contents of the kit are put up together to carry out a specific activity, which is to install plastic tinting film on to window surfaces. They are classifiable as a set, the essential character of which is imparted by the spray nozzle with its integral reservoir, that is, the 8 oz. plastic bottle..

The applicable subheading for Window Tint Deluxe Application Kit will be 8424.20.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for simple piston pump sprays. The rate of duty will be 5.7 percent ad valorem.

Goods classifiable under subheading 8424.20.1000, HTS, which have originated in the territory of Canada, will be entitled to a 1.1 percent 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.


Jean F. Maguire

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