The tariff classification of GlassyLite (model number TEL100) and Crystalite (Model number TEL500) from Malaysia

N046637 April 17, 2009 CLA-2-32:OT:RR:NC:2:236 CATEGORY: Classification TARIFF NO.: 3208.90.0000 Mr. Peter Chou Tourenn, Inc. 1114 North Armando Street Anaheim, CA 92806 RE: The tariff classification of GlassyLite (model number TEL100) and Crystalite (Model number TEL500) from Malaysia Dear Mr. Chou: In your letter dated November 28, 2008 you requested a tariff classification ruling. The samples that you submitted were analyzed by our laboratory. GlassyLite and Crystalite are retail packaged headlamp restoration kits. The GlassyLite kit contains an ace cleaner, hyper shine, nanosealant, sandpaper, plastic gloves, napkin and instructions. The nanosealant is a clear colorless liquid composed of a synthetic polymer in a non-aqueous medium. The nanosealant seals the headlight lenses and preserves and restores its smooth glossy finish. The GlassyLite kit will be classified as a set with the essential character imparted by the nanosealant. The Crystalite kit contains a primer, nanocolor, foam sponge, plastic gloves, plastic pipette, roll of masking tape, remover, and instructions. The nanocolor is a clear blue liquid composed of a polymer and coloring matter (pigment) dispersed in a non-aqueous media. The Crystalite kit will be classified as a set with the essential character imparted by the nanocolor. The applicable subheading for the GlassyLite and Crystalite will be 3208.90.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in a nonaqueous medium; solutions as defined in Note 4 to this chapter: other. The rate of duty will be 3.2 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Debra Wholey at (646) 733-3034. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division