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NY N004978

January 16, 2007



TARIFF NO.: 9603.40.2000

Ms. Holly VanDeusen
13000 Darice Parkway, Park 82
Strongsville, OH 44149-3800

RE: The tariff classification of a 3” foam roller with plastic tray from China.

Dear Ms. VanDeusen:

In your letter dated December 14, 2006, on behalf of Lamrite West Inc., you requested a tariff classification ruling.

The submitted sample is a 3” foam roller with plastic tray, Item 97300. The roller consists of a 3” foam head attached to a 5” plastic handle and measures 7” overall. Included is an 8” plastic tray for holding water, paints, glues or decorative items such as glitter or sequins. The roller and tray are packaged together and shrink wrapped in plastic for retail sale.

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 (HTSUS), 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 roller occurs last.

Your sample is being returned as requested.

The applicable subheading for the 3” foam roller with plastic tray will be 9603.40.2000, HTSUS, which provides for “Paint, distemper, varnish or similar brushes (other than brushes of subheading 9603.30); paint pads and rollers: Paint rollers.” The rate of duty will be 7.5% ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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 646-733-3036.


Robert B. Swierupski

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