L80254 L8 Ruling Active

The tariff classification of a drywall hand sander from Taiwan.

Issued December 2, 2004 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 7616.99.5090

Headings: 7616

Product description

The tariff classification of a drywall hand sander from Taiwan.

CBP rationale

The applicable subheading for this product will be 7616.99.5090, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of aluminum, other.

Full text

NY L80254 December 2, 2004 CLA-2-76:RR:NC:N1:113 L80254 CATEGORY: Classification TARIFF NO.: 7616.99.5090 Mr. Heidar Nuristani Central Purchasing, LLC Import Operations Group 3491 Mission Oaks Blvd. Camarillo, CA 93012 RE: The tariff classification of a drywall hand sander from Taiwan. Dear Mr. Nuristani: In your letter dated November 1, 2004, you requested a ruling on tariff classification. The merchandise is a drywall hand sander, item 1727. The item is composed of a wooden handle, a rubber pad and a metal plate and clamp. It is in principal value of metal. The principal weight of metal is aluminum. The applicable subheading for this product will be 7616.99.5090, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of aluminum, other. The general rate of duty will be 2.5 percent ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R.). 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 James Smyth at 646-733-3018. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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