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NY 802286




October 14, 1994

CLA-2-39:S:N:N6:221 802286

CATEGORY: CLASSIFICATION

TARIFF No.:3923.21.0090; 3923.29.0000; 3926.90.9590; 6310.10.2010; 8309.90.0000; 9801.00.1090

Mr. William J. LeClair
Trans-Border Customs Services, Inc.
One Trans-Border Drive
P.O. Box 800
Champlain, NY 12919

RE: The tariff classification of an oil change kit from Canada.

Dear Mr. LeClair:

In your letter dated September 15, 1994, on behalf of Fonora Textile, Inc., Canada, you requested a tariff classification ruling.

The sample submitted with your letter is a collection of articles designed to be marketed to individuals who change their own motor oil. The collection consists of a plastic collector pan/oil receptacle, 6 plastic bags for disposal of used oil filters, 6 metal wire twist ties to seal the plastic bags, 6 paper funnels, a bag of cotton rags, an 8 ounce bottle of grease cleaner and a 5 ounce tube of hand cleaner. The collector pan is designed to receive the old oil from the motor. The oil receptacle is in the shape of a jerry can, with a handle. The oil pan snaps over the receptacle for storage, and may be snapped off, inverted, and snapped back onto the receptacle so that oil from the pan drips into a hole in the receptacle. The oil pan/oil receptacle, plastic disposal bags, twist ties and rags are made in Canada. The grease cleaner, hand cleaner and funnels are made in the United States. The collection of articles is not considered a set, and its components will therefore be classified individually.

The applicable tariff provision for the collector pan/oil receptacle will be 3926.90.9590, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other articles of plastics, other. The general rate of duty will be 5.3 percent ad valorem.
The applicable tariff provision for the plastic bags, when made of polymers of ethylene, will be 3923.21.0090, HTSUSA, which provides for articles for the conveyance or packing of goods, of plastics, sacks and bags, of polymers of ethylene, other. The general rate of duty will be 3 percent ad valorem.

The applicable tariff provision for the plastic bags, when made of plastics other than polymers of ethylene, will be 3923.29.0000, HTSUSA, which provides for articles for the conveyance or packing of goods, of plastics, sacks and bags, of other plastics. The general rate of duty will be 3 percent ad valorem.

The applicable tariff provision for the metal wire twist ties will be 8309.90.0000, HTSUSA, which provides for seals and other packing accessories, of base metal. The general rate of duty will be 5.2 percent ad valorem.

The applicable tariff provision for the rags will be 6310.10.2010, HTSUSA, which provides for used or new rags...of textile materials, sorted, of cotton. This provision is free of duty.

The applicable tariff provision for the grease cleaner, hand cleaner and funnels will be 9801.00.1098, HTSUSA, which provides for products of the United States when returned after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad, other. This provision is free of duty.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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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