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NY M83396




May 18, 2006

CLA-2-39:RR:NC:SP:221 M83396

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.90.9880

Mr. Robert Somerville
F.C. Gerlach & Co., Inc.
290 Central Avenue, Suite 105
Lawrence, NY 11559

RE: The tariff classification of a tennis court squeegee and pail set from the Philippines.

Dear Mr. Somerville:

In your letter dated May 4, 2006, on behalf of Luis C. Tayag Jr., you requested a tariff classification ruling.

A sample of a tennis court squeegee and pail set was provided with your letter. The squeegee consists of a plastic pole with a foam plastic base, measuring approximately 10 inches in diameter and 4 inches in height, to absorb and release water. The plastic pail includes a plastic strainer with a plastic supporting pole so that the strainer can be secured over the pail. The squeegee base fits into the strainer and can be pressed against the strainer to squeeze out the water. The pail, strainer and squeegee comprise a set and are classified together in the provision that applies to the article that imparts the essential character of the set. In this instance, the squeegee, which is used to clean the tennis courts, imparts the essential character.

The applicable subheading for the tennis court squeegee and pail set will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other. The rate of duty will be 5.3 percent 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/.

Articles classifiable under subheading 3926.90.9880, HTSUS, which are products of the Philippines may be entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check our Web site at www.cbp.gov and search for the term "GSP".

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 Joan Mazzola at 646-733-3023.

Sincerely,

Robert B. Swierupski
Director,

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