The tariff classification of "The Turbo Tiger Power Washer Accessory Kit" from Hong Kong.

NY I82580 June 3, 2002 CLA-2-96:RR:NC:SP:233 I82580 CATEGORY: Classification TARIFF NO.: 9603.90.8050 Ms Maria Da Rocha D & D Customhouse Brokerage 701 Newark Avenue, Suite LL1 Elizabeth, NJ 07208 RE: The tariff classification of “The Turbo Tiger Power Washer Accessory Kit” from Hong Kong. Dear Ms. Da Rocha: In your letter dated May 20, 2002, on behalf of Tristar Products, you requested a tariff classification ruling. The submitted sample is “The Turbo Tiger Power Washer Accessory Kit” which consists of a detergent spray kit and a rotary brush imported as an accessory kit for a power washer. Both items attach to a spray gun which is a component of a power washer. The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3(b) provides that the term “goods put up in sets for retail sale” means goods that: (a) consist of at least two 2 different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking. Goods classifiable under GRI 3(b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. GRI 3(c) provides that when goods cannot be classified by reference to GRI 3(a) or 3(b), they are to be classified in the heading that occurs last in numerical order among those which equally merit consideration. The Turbo Tiger Power Washer Accessory Kit is considered to be a set for tariff classification purposes. No single component imparts the essential character, so the set will be classified in accordance with GRI 3(c). In this set, the heading for the brush appears last in numerical order among the competing headings which equally merit consideration. The applicable subheading for The Turbo Tiger Power Washer Accessory Kit will be 9603.90.8050, Harmonized Tariff Schedule of the United States (HTS), which provides for other brushes. The rate of duty will be 2.8% ad valorem. 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 646-733-3036. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division