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NY A88861

October 31, 1996

CLA-2-96:RR:NC:2:233 A88861


TARIFF NO.: 9603.90.8050

Mr. Michael Rosbach
Rite Aid Corporation
P.O. Box 3165
Harrisburg, PA 17105

RE: The tariff classification of the "Auto Wash Kit Deluxe" from Taiwan.

Dear Mr. Rosbach:

In your letter dated October 18, 1996, you requested a tariff classification ruling.

The submitted sample is Rite Aid item #970129 "Auto Wash Kit Deluxe". The item consists of a set of accessories used to wash a vehicle, home, or water a garden. The following items are included in the kit: a hose nozzle, a super bar brush, a hose connector, and a squeegee. All of the accessories in the kit are composed of 100% plastic. The items are packaged and sold together.

Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTS) is governed by the General Rules of Interpretation (GRIs). The Auto Wash Kit Deluxe is a composite article with no essential character and therefore will be classified under GRI 3(c)... under the heading which occurs last in numerical order among those which equally merit consideration. In this instance, the super bar brush and the squeegee fall under Chapter 96, while all other items would be classified under preceding Chapters.

The applicable subheading for the Auto Wash Kit Deluxe will be 9603.90.8050, Harmonized Tariff Schedule of the United States (HTS), which provides for Brooms, brushes... squeegees:... other: other: other. The rate of duty will be 4.5% ad valorem.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Lawrence Mushinske at 212-466-5739.


Roger J. Silvestri

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