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January 11, 1999

CLA-2-39:RR:NC:SP:221 D85818


TARIFF NO.: 3926.90.9880

Mr. Edward L. Hart, Jr.
Panalpina, Inc.
1825 Cross Beam Drive
Charlotte, NC 28217

RE: The tariff classification of a glass repair kit for automotive windshields from Taiwan.

Dear Mr. Hart:

In your letter dated December 14, 1998, on behalf of Seven Seas Inc., North Carolina, you requested a tariff classification ruling.

The sample submitted with your letter is a kit designed to repair a crack or pit in an automotive windshield. The primary components of the kit are a three piece molded plastic applicator tool and a sealed tube containing liquid acrylic. One piece of the applicator tool is a four pronged base, with a suction cup at the end of each prong, which is designed to be secured over the portion of glass to be repaired. The second piece of the applicator tool is a threaded hollow cylinder which screws into a circular opening in the four pronged base. The third portion of the applicator is a solid threaded rod. Liquid acrylic from the tube is poured into the hollow cylinder and when the solid threaded rod is screwed into the hollow cylinder, the liquid acrylic is forced out into the pit or crack. The kit also contains small strips of polyester sheeting designed to be placed over the liquid acrylic so that it does not drip while it is drying, and a razor blade which is used both to cut open the sealed tube of liquid acrylic and to scrape away excess acrylic after it has cured.

Classification of merchandise under the Harmonized Tariff Schedule of the United States Annotated (HTS) is governed by the General Rules of Interpretation (GRIs) taken in order. GRI 1 provides that the classification is determined first in accordance with the terms of the headings and any relative section and chapter notes. If GRI 1 fails to classify the goods, and if the heading and legal notes do not otherwise require, the remaining GRIs are applied, taken in order.

In considering the classification of the glass repair kit we note that no one subheading fully describes the article. GRI 3(b) provides that merchandise is considered to comprise a set put up for retail sale if it is composed of at least two different articles which are classifiable in different headings, which are put up together to carry out a particular function, and which are put up in a manner suitable for sale directly to users without repacking. The instant kit consists of four different components which are classifiable in different headings, which are put up together to make a repair in an automotive windshield, and which are packed together in a blister package for sale directly to users.

Goods classifiable under GRI 3(b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. GRI 3(c) provides that when goods cannot be classified by reference to GRI 3(b), they are to be classified in the heading which occurs last in numerical order among those which equally merit consideration in determining their classification. In the instant set, no single component gives the set its essential character. The liquid acrylic and the plastic applicator tool are the components which equally merit consideration. The heading for the applicator tool occurs last in numerical order among the classifications applicable to these components.

The applicable subheading for the glass repair kit will be 3926.90.9880, 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.

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 Joan Mazzola at 212-466-5580.


Robert B. Swierupski

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