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NY M80907




March 14, 2006

CLA-2-96:RR:NC:SP:233 M80907

CATEGORY: CLASSIFICATION

TARIFF NO.: 9603.90.8050

Ms. Sophia Spoltore
Milgram Freight Services Limited
407, McGill Street, Suite 700
Montreal (Quebec) Canada H2Y 2G3

RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA), of “Swobbit Professional Cleaning System” from Canada; Article 509

Dear Ms. Spoltore:

In your letter dated February 1, 2006, on behalf of Calderon Textiles, you requested a ruling on the status of “Swobbit Professional Cleaning System” from Canada under the NAFTA.

The product, identified as “Swobbit Professional Cleaning System” is a cleaning kit used for boats, automobiles and recreational vehicles. You have attached a breakdown of the products included in the kit as well and the country of origin and value per item. The breakdown is as follows:

Item # Description Origin QTY Cost/Unit Total

SW-66650 Universal Boat Hook US 1 $ 2.93 $ 2.93 SW-45650 Perfect Pole 3-6 CA 1 8.42 8.42 SW-19140 Soft Washing Tool
Uni-Snap CA 1 5.71 5.71
SW-21414 Swobbit Blade 14”
Quick Dry CN 1 8.65 8.65
SW-21215 Uni-Snap Quick Dry
Adapter CA 1 4.54 4.54
SW-77345 Swobbit 7.5” soft deck brush CN 1 5.69 5.69

TOTAL CDN 35.94

The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3(b) provides that the term “goods put up in sets for retail sale” means goods that: (a) consist of at least two 2 different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking. Goods classifiable under GRI 3(b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. GRI 3(c) provides that when goods cannot be classified by reference to GRI 3(a) or 3(b), they are to be classified in the heading that occurs last in numerical order among those which equally merit consideration.

The Swobbit Professional Cleaning System is considered to be a set for tariff classification purposes. No single component imparts the essential character, so the set will be classified in accordance with GRI 3(c). In this set, the heading for the Swobbit 7.5” soft deck brush appears last in numerical order among the competing headings which equally merit consideration.

The applicable tariff provision for the “Swobbit Professional Cleaning System” will be 9603.90.8050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Brooms, brushes Other.” The general rate of duty will be 2.8% ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

General Note 12(b), HTSUS, sets forth the criteria for determining whether a good is originating under the NAFTA. General Note 12(b), HTSUS, (19 U.S.C. § 1202) states, in pertinent part, that

For the purposes of this note, goods imported into the customs territory of the United States are eligible for the tariff treatment and quantitative limitations set forth in the tariff schedule as "goods originating in the territory of a NAFTA party" only if--

(i) they are goods wholly obtained or produced entirely in the territory of Canada, Mexico and/or the United States; or

(ii) they have been transformed in the territory of Canada, Mexico and/or the United States so that--

(A) except as provided in subdivision (f) of this note, each of the non-originating materials used in the production of such goods undergoes a change in tariff classification described in subdivisions (r), (s) and (t) of this note or the rules set forth therein, or

(B) the goods otherwise satisfy the applicable requirements of subdivisions (r), (s) and (t) where no change in tariff classification is required, and the goods satisfy all other requirements of this note; or

(iii) they are goods produced entirely in the territory of Canada, Mexico and/or the United States exclusively from originating materials; or

(iv) they are produced entirely in the territory of Canada, Mexico and/or the United States but one or more of the nonoriginating materials falling under provisions for "parts" and used in the production of such goods does not undergo a change in tariff classification because--

(A) the goods were imported into the territory of Canada, Mexico and/or the United States in unassembled or disassembled form but were classified as assembled goods pursuant to general rule of interpretation 2(a), or

(B) the tariff headings for such goods provide for and specifically describe both the goods themselves and their parts and is not further divided into subheadings, or the subheadings for such goods provide for and specifically describe both the goods themselves and their parts,
provided that such goods do not fall under chapters 61 through 63, inclusive, of the tariff schedule, and provided further that the regional value content of such goods, determined in accordance with subdivision (c) of this note, is not less than 60 percent where the transaction value method is used, or is not less than 50 percent where the net cost method is used, and such goods satisfy all other applicable provisions of this note.

The merchandise does not qualify for preferential treatment under the NAFTA because none of the above requirements are met.

This ruling is being issued under the provisions of Part 181 of the Customs Regulations (19 C.F.R. 181).

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.

Should you wish to request an administrative review of this ruling, submit a copy of this ruling and all relevant facts and arguments within 30 days of the date of this letter, to the Director, Commercial Rulings Division, Headquarters, U.S. Customs and Border Protection, 1300 Pennsylvania Ave. N.W., (Mint Annex), Washington, D.C. 20229.}

Sincerely,

Robert B. Swierupski
Director,

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