The tariff classification of the “Wallwik(” wallpaper removal system from China.

NY G80286 August 15, 2000 CLA-2-82:RR:NC:1:118 G80286 CATEGORY: Classification TARIFF NO.: 8205.59.5560; 5603.93.0090 Ms. Beth Welsh Norman G. Jensen Inc. 3050 Metro Drive, Suite 300 Minneapolis, MN 55425 RE: The tariff classification of the “Wallwik(” wallpaper removal system from China. Dear Ms. Welsh: In your letter dated June 28, 2000, you requested a tariff classification ruling on behalf of your client Warner Manufacturing Company. Your submitted samples will be returned to you as requested. There are three conditions of import described as follows: a) The Wallwik( Wallpaper Scoring Tool, part #568, which scores wallpaper with thousands of tiny holes for easier removal. The tool is made of a plastic body. It has a shaft, two blades, and one washer made of stainless steel and one plastic washer. b) The Wallwik( Wallpaper & Paste Remover Kit, part #569, which includes the Wallwik(Wallpaper Scoring Tool described above and Wallwik( sheets which are placed on the wallpaper to facilitate the removal of the wallpaper. The “Wallwik( ” sheets, packed ten in each kit, are of a nonwoven construction and, as per a recent telephone conversation with your office, are composed of rayon man-made fibers. Additionally, they contain an unspecified binder (likely a plastic material) which accounts for approximately 20 percent by weight of the total weight of the material. While it was not indicated, they appear to be of staple fibers. The sheets measure 21” x 46” and weigh 89 grams per square meter each. These sheets are designed to be soaked in a bucket or tray of water and then applied to the wall. The water will be absorbed into the wallpaper and will penetrate the adhesive. Specifically, the material will enable water to move in a wicking action through the wallpaper to facilitate its removal. c) The Wallwik( Wallpaper & Paste Remover refill kit, part #571, contains 10 Wallwik( sheets described above. When two or more goods are put up for retail sale (condition b) and meet the criteria for sets, the goods are classified according to the component which gives them their essential character. When no essential character can be determined, the components meriting equal consideration will be examined. The item that is last in the Tariff will then govern the classification. In this instance, the Wallwik( Wallpaper Scoring Tool is last. The applicable subheading for the Wallwik( Wallpaper Scoring Tool (condition a) when imported separately and the Wallwik( Wallpaper Scoring Tool with the “Wallwik(” sheets (condition b) will be 8205.59.5560, Harmonized Tariff Schedule of the United States (HTS), which provides for other handtools not elsewhere specified or included: other handtools and parts thereof: other: of iron or steel: other: other (including parts). The duty rate will be 5.3% ad valorem. The applicable subheading for the nonwoven material (condition c - “Wallwik(” sheets) when imported separately, will be 5603.93.0090, HTS, which provides for nonwovens, whether or not impregnated, coated, covered or laminated, of other than filaments, weighing more than 70 g/m2 but more than 150 g/m2. The duty rate will be free. Textile category number 223 applies. From China, the “Wallwik(” sheets are subject to quota and the requirement of a visa. This would also apply when imported together with the wallpaper scoring tool (conditions b and c). This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of this 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 Kathy Campanelli at 212-637-7025. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division