The tariff classification of an Allen Key from Taiwan.

N032975 July 24, 2008 CLA-2-82:OT:RR:E:NC:N1:118 CATEGORY: Classification TARIFF NO.: 8204.11.0060 Ms. Elizabeth Pisano Q-Tran, Inc. 304 Bishop Ave. Bridgeport, CT 06610 RE: The tariff classification of an Allen Key from Taiwan. Dear Ms. Pisano: In your letter dated July 9, 2008, you requested a tariff classification ruling. You state that part number QDB-Allen Key is made of nickel and chrome plated steel. The item is an Allen Key measuring 2.7” on one side and 1.35” on the other. The applicable subheading for the Allen Key will be 8204.11.0060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for hand-operated spanners and wrenches (including torque meter wrenches but not including tap wrenches); socket wrenches, with or without handles, drives and extensions; base metal parts thereof: hand-operated spanners and wrenches, and parts thereof: nonadjustable, and parts thereof: other (including parts). The rate of duty will be 9% ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). 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 Kathy Campanelli at 646-733-3021. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division