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May 20, 1999

CLA-2-84:RR:NC:MM:106 E82222


TARIFF NO.: 8424.20.9000

Mr. Mitchell Miller
DeVilbiss Air Power Company
213 Industrial Drive
Jackson, TN 38301-9615

RE: The tariff classification of a pneumatic spray gun kit from China

Dear Mr. Miller:

In your letter received by us on May 17, 1999, you requested a tariff classification ruling. You submitted a sample of the subject merchandise with your request. We are returning the kit under separate cover.

The item at issue is your part number ATK50, which is a 15 piece pneumatic spray gun kit. The kit includes 1 automatic spray gun, 1 touch-up spray gun, 5 quick-connect attachments, 2 paint cups and 5 face masks. These pieces are put up for retail in a carrying case, with a cardboard wrapper detailing the products within. Craftsmen and do-it-your-selfers would use the contents of this kit with an air compressor to spray paints, lacquers and the like. The essential character of this kit is imparted by the pneumatic spray guns.

The applicable subheading for the ATK50 pneumatic spray gun kit will be 8424.20.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for other spray guns. The rate of duty will be free.

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 Patrick J. Wholey at 212-637-7036.


Robert B. Swierupski

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