NY 866500: The tariff classification of Labsac Kits with componentsfrom various countries

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 866500

                                  SEP 13 1991


CLA-2-90:S:N:N1:114 866500  

CATEGORY:  Classification

TARIFF NO.: 9801.00.1090  

Ms. Holly E. Hanson
Expeditors International of Washington, Inc.
2612 E. 81st Street
Bloomington, MN 55425

RE:  The tariff classification of Labsac Kits with components
from various countries

Dear Ms. Hanson:

     In your letter dated August 23, 1991, on behalf of Envision
Compliance Ltd. of Canada, you requested a tariff classification
ruling.         
     
     The Labsac consists of a woven nylon bag manufactured in
either Canada or Korea, a pair of safety goggles manufactured in
the United States, a PVC coated nylon apron manufactured in China
and a pair of nitrile gloves manufactured in Canada.  The
goggles, the apron and gloves are used in a darkroom to protect
against exposure to photographic chemicals used in photofinishing. 
The articles are packed together in Canada and exported into the
United States.   

     The Labsac constitutes a set for tariff classification
purposes.  General Rule of Interpretation 3 (c) requires
classification under the last applicable subheading in the
Harmonized Tariff Schedule when the essential character of a set
cannot be determined.  

     The protective goggles are classified in Heading 9801,
Harmonized Tariff Schedule, which is the last in numerical order
of those Headings which merit consideration in determining the
classification of this set. 

     The applicable subheading for the Labsac will be
9801.00.1090, Harmonized Tariff Schedule of the United States
(HTS), which provides for products of the United States when
returned after having been exported, without having been advanced
in value or improved in condition by any process of manufacture
or other means while abroad.  The rate of duty for the Labsac
will be free.   

     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.

     According to your letter, the components of the Labsac kit
are simply packaged together in Canada.  Each of the components
must be clearly and legibly marked with its country of origin. 
If you require a ruling on the country of origin marking, you
must furnish a sample of the Labsac in its retail packaging to
this office.   

                                   Sincerely,

                                   
  
                                   Jean F. Maguire
                                   Area Director
                                   New York Seaport