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NY 871907





March 4, 1992

CLA-2-39:S:N:N3G:221 871907

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.90.9090

Mr. Brian Johnson
Border Brokerage Company
P.O. Box B
Blaine, WA 98230

RE: The tariff classification of plastic tools from Canada.

Dear Mr. Johnson:

In your letter on behalf of Innovative Industrial Design, Canada, which was received in this office on February 27, 1992, you requested a tariff classification ruling.

The first product is called a "jelly hammer." This is a hammer with a handle and head both made of polyurethane. The handle has a rubber casing to provide a more secure grip.

The second product is called a "lubra-clean." This is a tool used as a lubricant spreader and cleaner. It consists of a series of graduated urethane disks mounted onto twisted cable, with an eye loop and wire rope thimble at each end. It is used to lubricate a PVC pipe so that wire can easily be passed through.

The applicable subheading for the jelly hammer and lubra- clean will be 3926.90.9090, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem.

Goods classifiable under subheading 3926.90.9090, HTS, which have originated in the territory of Canada, will be entitled to a 3.1 percent 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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