NY 865693: The tariff classification of a paint roller extension handlefrom Taiwan

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                          
                                   NY 865693

                                   Aug 21, 1991


CLA-2-44:S:N:N1:230 865693  

CATEGORY:  Classification

TARIFF NO.: 4417.00.8010

Mr. Perry Gartner
Brenner Associates, Inc.
10 Ivy Lane, Suite 6
Englewood, NJ  07631

RE:  The tariff classification of a paint roller extension handle
from Taiwan

Dear Mr. Gartner:

     In your letter dated July 5, 1991, which was resubmitted on
August 2, 1991 with additional information, you requested a
tariff classification ruling.         
     
     The ruling was requested on a paint roller extension handle. 
A sample of the extension handle was submitted.  It is a sanded
wood dowel measuring 12 inches long and 7/8 inch in diameter. 
One end is domed or rounded and the other end is threaded.  You
state that the handle is made to fit into a paint roller grip and
that it will be sold after importation as part of a paint roller
kit.  Nevertheless, the handle is not a paint roller handle.  It
is an extension handle.

     The applicable subheading for the paint roller extension
handle will be 4417.00.8010, Harmonized Tariff Schedule of the
United States (HTS), which provides for other tool handles, of
wood.  The rate of duty will be 8 percent  ad valorem.   

     This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).

     A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported.  If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.

                                   Sincerely,

                                   
  

                                   Jean F. Maguire
                                   Area Director
                                   New York Seaport