Classification of Color Shield and Multi-7 Lustre Finish(car polishers) from Canada.

NY 879233 October 27, 1992 CLA-2-34:S:N:N1:236 879233 CATEGORY: Classification TARIFF NO.: 3405.30.0000 Mr. Ed Baker A.N. Deringer, Inc. 30 West Service Road Champlain N,Y, 12919-9703 RE: Classification of Color Shield and Multi-7 Lustre Finish (car polishers) from Canada. Dear Mr.Baker: In your letter dated October 8,1992, on behalf of your clients Multirox Promotions, you requested a tariff classification ruling on the following two items: Item Description Color Shield Color Shield is a car polish formulated with advanced polymers, teflon, UV shield and a special blend of clever pigments that help to fill in and make nicks and scratches disappear. Multi-7 Lustre Finish Multi-7 Lustre Finish is a car polish enriched with polyurethane, teflon and special UV shield complex. The applicable subheading for the Color Shield and Multi-7 Lustre Finish will be 3405.30.0000 Harmonized Tariff Schedule of the United States (HTS), which provides for polishes and similar preparations for coachwork. The duty rate will be 2.5% ad valorem. Goods classifiable under subheading 3405.30.0000 HTS, which have originated in the territory of Canada, will be entitled to a 0.5% rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport