The tariff classification of a Car Wash Kit from Canada, Italy, USA and China.

NY F85789 April 19, 2000 CLA-2-96:RR:NC:SP:233 F85789 CATEGORY: Classification TARIFF NO.: 9603.90.8050; 9801.00.10 Ms. Carol Hagyard A.N. Deringer, Inc. 1010 Niagara Street Buffalo, NY 14213 RE: The tariff classification of a Car Wash Kit from Canada, Italy, USA and China. Dear Ms. Hagyard: In your letter dated March 15, 2000, on behalf of Superex Canada Ltd., you requested a tariff classification ruling. The submitted sample is a Car Wash Kit consisting of the following items: Jumbo Washmitt, made in Canada Easy Grip Sponge, made in Canada Peanut Sponge, made in Canada Drying Cloth, made in Italy Polishing Cloth, made in Canada Wash Brush, made in Canada Wax Applicator, made in Canada Armor All Protectant 4 oz., made in USA Armor All Tire Foam 4 oz., made in USA Armor All Automotive Glass Cleaner 4oz., made in USA Armor All Heavy Duty Car Wash Concentrate 4 oz., made in USA PVC bag with nylon trim, made in China, which is sized to contain the above items. We find that the above-described items comprise, for tariff purposes, "goods put up in sets for retail sale." With reference to General Rule of Interpretation ("GRI") 3(c), Harmonized Tariff Schedule of the United States (HTS), we find that the components equally merit consideration in determining the classification of the set, but that none of those components alone can be said to impart the essential character of the whole. Under such circumstances, GRI 3(c) directs that the set be classified under the heading which occurs last in numerical order. In this instance, the classification for the wash brush occurs last. The applicable subheading for the Car Wash Kit will be 9603.90.8050, Harmonized Tariff Schedule of the United States (HTS), which provides for brooms, brushes…other. The general rate of duty will be 2.8% ad valorem. HTSUS subheading 9801.00.10 provides for the duty-free entry of products of the U.S. that are returned after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad, provided there has been compliance with the documentary requirements of section 10.1, Customs Regulations (19 C.F.R. §10.1). The Armor All products, which are made in the U.S., may be returned free of duty under the provisions of subheading 9801.00.10, HTS, upon compliance with the documentation requirements of 19 C.F.R. §10.1. 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 Lawrence Mushinske at 212-637-7061. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division