The tariff classification of Lens & Screen Cleaning Kit from Canada

NY J87303 July 28, 2003 CLA-2-34:RR:NC:SP:236 J87303 CATEGORY: Classification TARIFF NO.: 3402.20.1100 Mr. Mike Daly Livingston International Trade Services Inc. 100 Walnut Street Champlain, NY 12919 RE: The tariff classification of Lens & Screen Cleaning Kit from Canada Dear Mr. Daly In your letter dated June 23, 2003, on behalf of your client, Itochu Canada Ltd., you requested a tariff classification ruling. The Lens & Screen Cleaning Kit contains lens cleaner fluid, and a lens cloth pack in a plastic container. The lens cleaner is a mixture containing ethyl alcohol, polysorbate 20, silicone, fragrance, alkyl dimethyl ethyl benzyl ammonium chloride and n-alkyl (C12-18)-n,n dimethyl-n-benzyl ammonium chloride. The Lens & Screen Cleaning Kit is treated as a kit under the General Rules of Interpretation, and is classifiable under the item that conveys the essential character. In our opinion, the essential character is the cleaning fluid. The applicable subheading for the Lens & Screen Cleaning Kit will be 3402.20.1100, Harmonized Tariff Schedule of the United States, which provides for Preparation put up for retail sale: Containing any aromatic or modified aromatic surface-active agent. The rate of duty will be 4 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 Deborah Walsh at 646-733-3034. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division