The tariff classification of hand tools from Taiwan and China.

NY H85173 September 5, 2001 CLA-2-82:RR:NC:1:118 H85173 CATEGORY: Classification TARIFF NO.: 8205.59.5510; 8205.59.8000; 8205.59.7000; 3926.90.9880; 7616.99.5090 Ms. Beth Welsh Norman G. Jensen Inc. 3050 Metro Drive, Suite 300 Minneapolis, MN 55425 RE: The tariff classification of hand tools from Taiwan and China. Dear Ms. Welsh: In your letter dated August 14, 2001, submitted on behalf of your client, Warner Manufacturing, located in Minneapolis, MN, you requested a tariff classification ruling. Your submitted samples will be returned to you as requested. You have described your samples as follows: 1) Item # 748, taping knife - The 8” taping knife is used to apply and smooth drywall compound. It is made with a high carbon steel blade with an aluminum back plate and polypropylene handle. 2) Item # 138, glass cutter - The glass cutter is a hand tool for cutting glass. It has a hardened tool steel cutting wheel with a ceramic handle and breaking ball. 3) Item # 218, pole sander (sanding head only) - It will be used for holding sandpaper. It will be attached to a pole (which is not imported). 4) Item # 229, hand sander – is a holder for sheets of sandpaper. It consists of a non-abrasive foamed plastic pad with a metal (steel and aluminum) support and a plastic handle. The sandpaper is not imported with the holder. 5) Item # 6929, aluminum die casting with item # 7548 - clamp. The casting is an aluminum die casting used to make big blade wall scrapers. It too has a foamed plastic surface. The loose item associated with it is the “clamp” which is made of aluminum. The glass cutter, pole sander and hand sander are made in Taiwan. The balance of the items are made in China. The applicable subheading for item # 748 will be 8205.59.5510, Harmonized Tariff Schedule of the United States (HTS), which provides for handtools (including glass cutters) not elsewhere specified or included; blow torches and similar self-contained torches; vises, clamps and the like, other than accessories for and parts of machine tools; anvils; portable forges; hand- or pedal-operated grinding wheels with frameworks; base metal parts thereof: other handtools (including glass cutters) and parts thereof: other: other: other: of iron or steel: other: edged handtools: other. The duty rate will be 5.3% ad valorem. The applicable subheading for item # 138 will be 8205.59.8000, HTS, which provides for other handtools and parts thereof: other: other: other: other. The duty rate will be 3.7% ad valorem. The applicable subheading for item # 6929 and item # 7548 will be 8205.59.7000, HTS, which provides for other handtools and parts thereof: other: other: other: of aluminum. The duty rate will be 1.5 cents/kg + 3.5% ad valorem. The applicable subheading for item # 229 will be 3926.90.9880, HTS, which provides for other articles of plastics and articles of other materials of headings 3901 to 3914: other: other: other. The duty rate will be 5.3% ad valorem. The applicable subheading for item # 218 will be 7616.99.5090, HTS, which provides for other articles of aluminum: other. The duty rate will be 2.5% 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 Kathy Campanelli at 212-637-7025. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division