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NY F80678

December 13, 1999

CLA-2-96:RR:NC:SP:233 F80678


TARIFF NO.: 9603.90.8050

Mr. Christopher Garcia
Kuehne & Nagel, Inc.
8870 Boggy Creek Rd., Suite 100
Orlando, FL 32824

RE: The tariff classification of the “Sky Pole Multi Cleaning Kit” from Taiwan.

Dear Mr. Garcia:

In your letter dated December 8, 1999, on behalf of Jag Inc., you requested a tariff classification ruling.

The merchandise to be imported is the “Sky Pole Multi Cleaning Kit”. The kit contains an aluminum stick, or handle, which telescopes to extend 3 full 5-foot lengths, giving it a total pole length of 15 feet. In addition to the handle, the following interchangeable cleaning/maintenance attachments are included with the kit:

1. Reversible Swivel Sponge n’ Scrubber; a detachable head which serves as both a sponge and an abrasive scouring pad. The head is reversible, and the user can choose to mount it with either the sponge or the scouring pad side facing outward.

2. Power Brush n’ Broom; a broom head, with nylon broom bristles, for outdoor use.

3. Window Wash n’ Squeegee; a sponge and squeegee combination. This head is exclusively intended for use with water.

4. Flex n’ Bend Duster; this head consists of man-made fibers in a “feather-duster” formation, used for dusting and removing cobwebs.

5. Bulb Changer; a plastic attachment which is used to install or remove light bulbs from high or hard to reach areas.

Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTS) is governed by the General Rules of Interpretation (GRIs). The Sky Pole Multi Cleaning Kit is a composite article with no essential character and therefore will be classified under GRI 3(c), HTS, which provides that such products shall be classified under the heading which occurs last in numerical order among those which equally merit consideration. In this case, the classification for the Window Wash n’ Squeegee occurs last.

The applicable subheading for the Sky Pole Multi Cleaning Kit will be 9603.90.8050, HTS, which provides for brooms, brushes squeegees. The rate of duty will be 2.8 percent and will remain unchanged in 2000.

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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