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NY 894101

February 16, 1994

CLA-2-90:S:N:N3:119 894101


TARIFF NO.: 9018.31.0040

Mrs. S. M. Cuddy
Oxbow Outdoor Enterprises Inc.
P.O. Box 242
Marmora, Ontario, Canada K0K 2M0

RE: The tariff classification of "The Ultimate Disguiser" Accessory Pack from Canada

Dear Mrs. Cuddy:

In your letter dated January 10, 1994, you requested a tariff classification ruling.

The term "Ultimate Disguiser" refers to a system of various articles used to disguise the scent of a hunter so as to attract a game animal instead of causing it to flee. Certain commercially available scents are injected into a receptacle which in turn is secured to the bottom of the hunter's boots. The scent is released as the hunter walks.

The article to be imported is an accessory pack which is sold separately from the main components of the Ultimate Disguiser system. It consists of a clear plastic bag with a stapled cardboard header labeled "The Ultimate Disguiser - Accessory Pack". The bag contains a 1cc graduated plastic syringe without needle, 4 sets of hook and loop Velcro pads, 2 alcohol preps in sealed aluminum foil envelopes and 2 toothpicks.

The accessory pack is a set without essential character and will therefore be classified, based on paragraph 3(c) of the General Rules of Interpretation, Harmonized Tariff Schedule of the United States (HTS), under the heading which occurs last in numerical order among those which equally merit consideration. The syringe (9018), the Velcro hook pad with adhesive (5903) and the Velcro loop pad (5806) are in this case the articles which equally merit consideration. Since the heading of the syringe occurs last, the complete kit will be classified under subheading 9018.31.0040, HTS, which provides for syringes with or without needles; parts and accessories thereof. The rate of duty will be 8.4 percent.

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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