The tariff classification of a car care kit from either China or Taiwan

NY 814867 October 17, 1995 CLA-2-84:R:N4:102 814867 CATEGORY: Classification TARIFF NO.: 8481.80.5090 Mr. David A. Eisen Siegel, Mandell & Davidson, P.C. One Astor Plaza 1515 Broadway New York, N.Y. 10036-8901 RE: The tariff classification of a car care kit from either China or Taiwan Dear Mr. Eisen: In your letter dated September 18, 1995, on behalf of your client, Avon Products, Inc., you requested a tariff classification ruling. The item at issue is described as an automobile care kit for washing and drying of the car. It consists of a cellular plastic sponge, a rayon shammy cloth, and a plastic hose nozzle. The articles will be imported, marketed, sold and store within a tin container. The assembled article meets the guidelines for consideration as a set for classification purposes. In that we are unable to determine any one component of this set that imparts the essential character, and noting Rule 3(c) to the General Rules of Interpretation of the Harmonized Tariff Schedules, we would classify this set based on the heading which "occurs last in numerical order amongst those which equally merit consideration". The applicable subheading for the car care kit, part number 137548, will be 8481.80.5090, Harmonized Tariff Schedule of the United States (HTS), which provides for taps, cocks, valves and similar appliances, hand operated, of other material, other. The rate of duty will be 4.1 percent ad valorem. This ruling is being issued under the provisions of Section 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 Karl J. Riedl at 212-466-5493. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division