The tariff classification of a "Window Wizard" from China

NY I83790 July 18, 2002 CLA-2-85:RR:NC:1:112 I83790 CATEGORY: Classification TARIFF NO.: 8505.19.0080 Mr. Patrick La Russo David Vincent Associates, Inc. 198 Broadway New York, NY 10038 RE: The tariff classification of a “Window Wizard” from China Dear Mr. La Russo: In your letter dated June 4, 2002, on behalf of Iera International Trading Co., you requested a tariff classification ruling. As indicated by the submitted sample, the “Window Wizard” is a glass cleaning kit consisting of two window cleaning devices and a cloth. Each cleaning device is comprised of a plastic housing with a built-in handle and a length of rubber similar to that used in a squeegee. A magnet is contained within the housing. This device can be used alone, such as when cleaning a mirror, or in conjunction with the companion device when cleaning a window. Use of the companion device allows both sides of the window to be cleaned simultaneously since the magnet holds the two devices together, one on each side of the glass. The applicable subheading for the “Window Wizard” glass cleaning kit will be 8505.19.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for other permanent magnets. The rate of duty will be 4.9 percent 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 David Curran at 646-733-3017. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division