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The tariff classification of the "Caulk Kit" from Canada.
Issued August 25, 1999 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardE8 E85111 (August 25, 1999)
Tariff classification
HTS codes: 3926.90.9880
Headings: 3926
Product description
The Caulk Kit (UPC code 2493900004) consists of four pieces: the caulk-rite for the application of caulk; the caulk-away for the removal of caulk; and two caulk-injectors for injecting caulk deep into cracks in concrete or stucco. The caulk-away and the two caulk-injectors are composed entirely of plastics. The caulk-rite consists of a plastic handle and a tip that was identified as nitrile rubber in a previous ruling request. The four tools are classified together as a set, and the essential character is imparted by the three tools composed entirely of plastics.
CBP rationale
The applicable subheading for the Caulk-Kit will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other.
Full text
NY E85111 August 25, 1999 CLA-2-39:RR:NC:SP:221 E85111 CATEGORY: Classification TARIFF NO.: 3926.90.9880 Mr. Andrew Dewberry Vancouver Tool Corporation 2047 Parker Street Vancouver, B.C. V5L 2L4, Canada RE: The tariff classification of the “Caulk Kit” from Canada. Dear Mr. Dewberry: In your letter dated July 26, 1999, you requested a tariff classification ruling. A sample was provided with your letter. The Caulk Kit (UPC code 2493900004) consists of four pieces: the caulk-rite for the application of caulk; the caulk-away for the removal of caulk; and two caulk-injectors for injecting caulk deep into cracks in concrete or stucco. The caulk-away and the two caulk-injectors are composed entirely of plastics. The caulk-rite consists of a plastic handle and a tip that was identified as nitrile rubber in a previous ruling request. The four tools are classified together as a set, and the essential character is imparted by the three tools composed entirely of plastics. The applicable subheading for the Caulk-Kit will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other. The general rate of duty will be 5.3 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 Joan Mazzola at 212-637-7034. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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