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NY A89547

December 3, 1996

CLA-2-96:RR:NC:2:233 A89547


TARIFF NO.: 9603.40.4060

Ms. Karen MacGillivray
Tower Group International
128 Dearborn Street
Buffalo, NY 14207-3198

RE: The tariff classification of a 15 piece painter's set from Canada.

Dear Ms. MacGillivray:

In your letter dated November 20, 1996, on behalf of BMC Coaters Inc., you requested a tariff classification ruling.

The submitted sample is a "15 piece super value painter's set" assembled in Canada from articles from various countries. The components and the countries of origin are:

1 2" paint brush - China
1 1" paint brush - China
1 paint mixer - Canada
1 paint can opener -China
1 pair of latex gloves -China
1 9" wire bird cage frame -China
1 9" roller cover low pile - Canada
1 9" roller cover medium pile - Canada
1 8' x 12' light drop sheet - Taiwan
1 deep well paint tray - Canada
1 12" extension handle - Indonesia
3 foam brushes - China
1 3" roller frame - roller cover made in Canada, roller frame made in China

All components are packaged together in the paint tray and shrink-wrapped in plastic. We find that the above-described items comprise, for tariff purposes, "goods put up in sets for retail sale." With reference to General Rule of Interpretation ("GRI") 3(c), Harmonized Tariff Schedule of the United States (HTS), we find that each component equally merits consideration in determining the classification of the set, but that neither of those components alone can be said to impart the essential character of the whole. Under such circumstances, GRI 3(c) directs that the set be classified under the heading which occurs last in numerical order. In this case, the paint brushes occur last.

The applicable subheading for the 15 piece super value painter's set will be 9603.40.4060, Harmonized Tariff Schedule of the United States (HTS), which provides for . . .brushes . . .paint, distemper, varnish or similar brushes . . .other: other. The rate of duty will be 4% ad valorem.

Additionally, you request advice on country of origin marking requirements. Section 304 of the Tariff Act of 1930 as amended, states that all articles entering the commerce of the United States must be marked as permanently and conspicuously as the article will permit. The submitted sample is marked to indicate "Packaged in Canada" as well as the countries of origin of the components. This marking does not meet the country of origin marking requirements. The country of origin for each component must be listed on the blister wrapped cover.

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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