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NY N015547




August 28, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.90.9980

Ms. Jennifer Scott
Expeditors International of Washington, Inc. 21318 64th Avenue South
Kent, WA 98032

RE: The tariff classification of the “Disco-Antistat” record washing kit from Germany.

Dear Ms. Scott:

In your letter dated August 2, 2007, on behalf of Genesis Advanced Technologies, Inc., you requested a tariff classification ruling.

A sample was provided with your letter. The Disco-Antistat record washing kit is designed to remove dust, grease and static from vinyl records. The kit consists of a plastic record bath, a plastic record label protector with spindle, one liter of Disco-Antistat Mixture, a plastic funnel with filter papers for reuse of the Disco-Antistat mixture, and a plastic drying rack for 15 records. The record bath is a narrow trough into which the record is placed for cleaning. Cleaning solution is poured into the trough. The record label protector is a two piece disc-shaped protector with a spindle on one side. The spindle is placed through the hole in the record and the two sides of the protector are screwed together, forming a protective case around the record label. The spindle rests in a cutout at the top of the record bath, securing the record in the trough. A line of goat hair bristles in the middle of the bath cleans the record when it is rotated in the bath. The drying rack is a stand with slots to hold the records as they dry. The rack fits into the plastic bath for easy storage when not in use. The funnel includes paper filters to facilitate reuse of the cleaning mixture.

The components of the record cleaning system are packaged together for retail sale, and the parts are not available on an individual basis. They will be classified together as a set in the tariff provision applicable to the article or articles which impart the essential character. In this instance, the essential character is imparted by the record bath, drying rack and label protector, all of which are classified in heading 3926. As you requested, the sample will be returned.

You suggest classification in subheading 8421.39.8015 of the Harmonized Tariff Schedule of the United States (HTSUS). This subheading provides for dust collection and air purification equipment. The record washing kit is not filtering or purifying machinery or apparatus for gases, nor does it perform the function of dust collection and air purification required for classification in subheading 8421.39.8015.

The applicable subheading for the Disco-Antistat record washing kit will be 3926.90.9980, 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/.

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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