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NY L87337




September 22, 2005

CLA-2-96:RR:NC:SP:233 L87337

CATEGORY: CLASSIFICATION

TARIFF NO.: 9603.40.4040

Ms. Stacy Bauman
American Shipping Company Inc.
140 Sylvan Avenue
Englewood Cliffs, NJ 07632

RE: The tariff classification of a 25-piece Brush Value Pack and a 25-piece Paint Set Value Pack from China.

Dear Ms. Bauman:

In your letter dated September 6, 2005, on behalf of Loew-Cornell Inc., you requested a tariff classification ruling.

You have submitted the following samples:

The first item is a 25-piece Brush Value Pack, style number 83. The pack contains multi purpose brushes in assorted sizes for applying stain, paint, glaze, varnish and glue. Included are 6 white nylon bristle brushes, 3 foam brushes, 8 natural bristle brushes and 9 wire brushes made of steel, brass and nylon. The items are packaged plastic covered on a hanging cardboard blister card.

The second item is a 25-piece Paint Set Value Pack, style number 12334. The pack contains multi purpose brushes in assorted sizes and is used for applying paints, glues and varnishes. Included are 6 natural bristle brushes, 5 nylon bristle brushes, 4 foam brushes, 4 foam rollers with 1 plastic and 1 steel frame, a trim pad painter with refill, a fabric roller and a scraper. The items are packaged plastic covered on a hanging cardboard blister card.

Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTS) is in accordance with the General Rules of Interpretation (GRIs), taken in order. GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Since no one heading in the tariff schedules covers the components of either the 25-piece Brush Value Pack or the 25-piece Paint Set Value Pack in combination, GRI 1 cannot be used as a basis for classification. GRI 3(b) provides that mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale shall be classified as if they consisted of the material or component which gives them their essential character. GRI 3(c) states that when goods cannot be classified by reference to GRI 3(a) or 3(b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration.

The 25-piece Paint Set Value Pack and the 25 pieces Paint Set Value Pack are considered to be sets for tariff classification purposes. No single component imparts the essential character in each set, so the sets will be classified in accordance with GRI 3(c). In both instances, the heading for natural bristle paintbrushes appears last in numerical order among the competing headings which equally merit consideration.

The applicable subheading for the 25-piece Paint Set Value Pack and the 25-piece Paint Set Value Pack will be 9603.40.4040, Harmonized Tariff Schedule of the United States (HTS), which provides for “Brooms, brushes Paint, distemper, varnish or similar brushes (other than brushes of subheading 9603.30); paint pads and rollers: Other, Natural bristle brushes.” The rate of duty will be 4% ad valorem.

The natural bristle brushes in both sets may be subject to antidumping duties or countervailing duties. A list of AD/CVD proceedings at the Department of Commerce (DOC) and their product coverage can be obtained from the DOC website at: http://ia.ita.doc.gov, or you may write to them at the U.S. Department of Commerce, International Trade Administration, Office of Antidumping Compliance, 14th Street and Constitution Avenue, N.W. Washington, DC 20230. Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs and Border Protection.

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.

Sincerely,

Robert B. Swierupski
Director,

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