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NY E87937

October 12, 1999

CLA-2-96:RR:NC:SP:233 E87937


TARIFF NO.: 9603.40.2000

Mr. Marc A. Giannini
Great Lakes Customs Brokerage, Inc.
4500 Witmer Industrial Estates
Niagara Falls, NY 14305-1386

RE: The tariff classification of the “WHIZZ” roller system from Germany and China.

Dear Mr. Giannini:

In your letter dated September 24, 1999 on behalf of Paint Sundry Products Inc., you requested a tariff classification ruling.

The submitted sample, referred to as the “WHIZZ” roller system, is comprised of a foam paint roller with a handle and a plastic tray, which are 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 classification for the paint roller occurs last.

The applicable subheading for the “WHIZZ” roller system will be 9603.40.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for paint rollers. The rate of duty will be 7.5% 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 212-637-7061.


Robert B. Swierupski

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