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NY 892682

December 8, 1993

CLA-2-39:S:N:N6:221 892682


TARIFF NO.: 3926.90.9590

Ms. Suzan M. Cuddy
Oxbow Outdoor Enterprises Inc.
P.O. Box 242, 14 McGill Street
Marmora, Ontario, Canada K0K 2M0

RE: The tariff classification of "The Ultimate Disguiser" from Canada.

Dear Ms. Cuddy:

In your letter dated November 12, 1993, you requested a tariff classification ruling.

The sample submitted with your request is a product described and marketed as "The Ultimate Disguiser." The disguiser is designed to be used by hunters, dog trainers and naturalists to disguise the human scent. The product functions by emitting a controlled amount of animal/outdoor scents. The disguiser attaches to the bottom of a boot using patches of material similar to the VELCRO brand hook and loop fastener material. The animal/outdoor scent is injected into the disguiser using a needleless syringe. The disguisers are sold empty, and the consumers must buy and inject their own animal/outdoor scents. Once injected with the scent and attached to the boot, the disguiser releases a controlled amount of scent with every step.

The disguiser itself consists of a pad of cellular polyurethane sealed inside an outer shell made from noncellular plastics materials. It measures approximately 2 1/2 inches by 2 1/4 inches by 1 inch. It incorporates two holes in one side and one hole in the other, through which the scent will be injected and then emitted. The disguiser pad is imported as part of a kit. The kit contains two disguisers, two hook and loop patches for attaching the disguisers to a pair of boots, a needleless syringe with which to inject the scent, a storage bag with a reclosable seal, and an instruction sheet. All are packed inside a sealed bag. These items are considered to form a set for retail sale, with the essential character imparted by the disguiser pads.

You have also submitted a sample of an accessory pack. The accessory pack includes a needleless syringe, two pairs of hook and loop patches, a wooden pick, two alcohol pads for cleaning the boots before attaching the hook and loop patches, and the instruction sheet. These articles were in an unsealed bag with no header or packaging information to indicate whether they will be sold as a set at retail.

The applicable subheading for the Ultimate Disguiser Kit will be 3926.90.9590, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem.

Goods classifiable under subheading 3926.90.9590, HTS, which have originated in the territory of Canada, and are imported on or prior to December 31, 1993, will be entitled to a 2.6 percent rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations. Effective January 1, 1994, with the implementation of the North American Free Trade Agreement (NAFTA), preferential tariff treatment for goods under the FTA will be discontinued.

Your inquiry does not provide enough information for us to give a classification ruling on the accessory pack. Your request for a classification ruling should include a cost breakdown showing separate figures or percentages for each component in the pack. Please indicate whether the items in the accessory pack will be used as components of the Ultimate Disguiser Kit or whether the accessory pack will itself be sold at retail as a set. Submit any header or marketing literature which indicates whether the accessory pack will be sold as a set.

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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