C82578 C8 Ruling Active

The tariff classification of a Z-tool from Taiwan.

Issued January 5, 1998 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8205.51.7500

Headings: 8205

Product description

, Phoenix, AZ. The subject item is described as a Z-tool. This hand held tool which is approximately 10" in length and 4 1/2" wide, is used to remove wallcoverings. The Z-tool has two different scrapers, one for upward push scraping, and one for downward pull scraping. On one end of the tool is a metal-toothed scorer, which is the first step used to remove the wallpaper. On the other end is a scraper used to patch holes or as a putty knife.

CBP rationale

The applicable subheading for the Z-tool will be 8205.51.7500, Harmonized Tariff Schedule of the United States (HTS), which provides for other household tools and parts thereof: other.

Full text

NY C82578 January 5, 1998 CLA-2-82:RR:NC:1:115 C82578 CATEGORY: Classification TARIFF NO.: 8205.51.7500 Ms. Flavia Cesare Flavia Cesare 13 Addison Place Valley Stream, NY 11580 RE: The tariff classification of a Z-tool from Taiwan. Dear Ms. Cesare: In your letter dated December 1, 1997, you requested a tariff classification ruling, on behalf of Equity Earnings Corp., Phoenix, AZ. The subject item is described as a Z-tool. This hand held tool which is approximately 10" in length and 4 1/2" wide, is used to remove wallcoverings. The Z-tool has two different scrapers, one for upward push scraping, and one for downward pull scraping. On one end of the tool is a metal-toothed scorer, which is the first step used to remove the wallpaper. On the other end is a scraper used to patch holes or as a putty knife. The applicable subheading for the Z-tool will be 8205.51.7500, Harmonized Tariff Schedule of the United States (HTS), which provides for other household tools and parts thereof: other. The duty rate will be 4% 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 this 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 Melvyn Birnbaum at 212-466-5487. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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