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NY C82540




December 22, 1997

CLA-2-96:RR:NC:SP:233 C82540

CATEGORY: CLASSIFICATION

TARIFF NO.: 9603.40.4060

Mr. Robert Stock
LEP Profit International
3205 S. Martin Street
East Point, GA 30344

RE: The tariff classification of "Spouncers" from Taiwan.

Dear Mr. Stock:

In your letter dated December 4, 1997, on behalf of Plaid Enterprises, Inc., you requested a tariff classification ruling.

The submitted sample, the "Spouncer", is a stenciling sponge brush used to pounce, stipple or swirl on water base or oil base paint onto various surfaces to make creative designs. It consists of a wooden stick which is tubular in shape with a piece of plastic sponge attached to the top of it. It resembles a paint brush and functions in a nearly identical fashion except for the fact that it allows the user to make designs which aren't possible with a standard brush. The item measures approximately 3 1/4" in overall length.

The applicable subheading for the Spouncer will be 9603.40.4060, Harmonized Tariff Schedule of the United States (HTS), which provides for paint, distemper, varnish or similar brushes; paint pads and rollers: other, other. The rate of duty will be 4% ad valorem. The rate of duty for 1998 will remain unchanged.

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 212-466-5739.

Sincerely,

Robert B. Swierupski

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