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NY 887473

July 1, 1993

CLA-2-85:S:N:N3:113 887473


TARIFF NO.: 8509.90.2060

Mr. David M. Blake
Tower Group International, Inc.
128 Dearborn Street
Buffalo, NY 14207

RE: The tariff classification of a dustless hand sander from Canada

Dear Mr. Blake:

In your letter dated June 16, 1993, on behalf of ICS Design, Inc. you requested a tariff classification ruling.

The merchandise is a hand sander composed of molded plastic and fastened with steel screws. It is designed to be attached to a vacuum cleaner which will clean up the dust during sanding. The sander has no mechanical features of its own.

The applicable subheading for the dustless hand sander will be 8509.90.2060, Harmonized Tariff Schedule of the United States (HTS), which provides for parts of vacuum cleaners. The rate of duty will be 3.4 percent ad valorem.

Goods classifiable under subheading 8509.90.2060, HTS, which have originated in the territory of Canada, will be entitled to a 1.7 percent 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
Area Director

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