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NY 851676


May 08, 1990

CLA-2-96:S:N:N1:236 851676

CATEGORY: CLASSIFICATION

TARIFF NO.: 9603.90.8050

Ms. G.M. Columbe
A.N. Deringer, Inc.
30 West Service Road
Champlain, New York 12919-9703

RE: The tariff classification of a snowbrush/scraper from Canada.

Dear Ms. Columbe:

In your letter dated April 12, 1990, on behalf of your client, Atlantic Promotions Inc., you requested a tariff classification ruling.

The prospective import, the snowbrush/scraper, consists of a plastic double-ended tool with a plastic scraper at one end and a brush on the other. The brush is able to be squeezed free of snow by a device in the handle. There is no essential character in this multifunctional item. Under General Rules of Interpretation (G.R.I.) 3(c) when there is no essential character, the item will be classified under the item which appears last in numerical order among those items which equally merit consideration. That item is the brush.

The applicable subheading for the snowbrush/scraper will be 9603.90.8050, Harmonized Tariff Schedule of the United States (HTS), which provides for other brushes. The rate of duty will be 5.6 percent ad valorem.

Goods classifiable under subheading 9603.90.8050, HTS, which have originated in the territory of Canada, will be entitled to a 4.4 percent ad valorem rate of duty under the United States- Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

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