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NY 803112

October 27, 1994

CLA-2-74:S:N:N3:115 803112


TARIFF NO.: 7419.99.5050; 9801.00.10

Ms. Tiffany Shrimpton
R.S. Rapid Repair Windshield System Inc.
215 Idylwyld Drive North
Saskatoon, SK Canada

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

Dear Ms. Shrimpton:

In your letter dated October 11, 1994, you requested a tariff classification ruling.

The subject item is a repair "kit" which includes the following items: a) Windshield repair tool made primarily of solid brass and contains a small amount of plastic and rubber b) 1 drill and charger c) 1 carrying case d) 1 drill bit e) 4 razor blades f) 2 bottles of resin

The windshield repair tool, item a above, is Canadian made. The balance of the items are products of the U.S.A.

The primary purpose of the system is for stone-chip repairs. The brass tool is comprised of a leveller, bridge bar, plunger, pressure-control gauge, release valve, cup and o-ring. The pressure-control gauge instrument informs you on how much pressure is being used to force the resin into the stone-chip, allowing you to lessen the amount of distortion and halo marks created in comparison to other repair systems. Its built in vacuum system draws the air and humidity out of the stone-chip, thereby creating a less visible and longer-lasting repair than other systems.

The applicable subheading for item a) above, the windshield repair tool, will be 7419.99.5050, Harmonized Tariff Schedule of the United States
(HTS), which provides for other articles of copper: other: other. The duty rate will be 5% ad valorem.

The applicable subheading for items b) through f) above will be 9801.00.10, Harmonized Tariff Schedule of the United States (HTS), which provides for the duty-free entry of merchandise of U.S. origin which is returned to the U.S. without having been advanced in value or improved in condition by any process of manufacture or other means while abroad.

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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