The tariff classification of a nail puller from India.

N151995 March 11, 2011 CLA-2-82:OT:RR:NC:1:118 CATEGORY: Classification TARIFF NO.: 8205.59.5560 Mr. Chris Hwee Central Purchasing LLC. DBA Harbor Freight Tools 26541 Agoura Rd. Calabasas, CA 91302 RE: The tariff classification of a nail puller from India. Dear Mr. Hwee: In your letter dated March 4, 2011, you requested a tariff classification ruling. Item number 68403 is described as a nail puller. You have stated that it is designed to pull nails from a work piece without marring the surface. The nail puller is made of forged, machined carbon steel with a black painted finish. It has a plastic handle and an overall length of 11 5/8”. The applicable subheading for the nail puller (item number 68403) will be 8205.59.5560, Harmonized Tariff Schedule of the United States (HTSUS), 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: of iron or steel: other: other (including parts). The general rate of duty will be 5.3% ad valorem. Articles classifiable under subheading 8205.59.5560, HTSUS, which are products of India, may be entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP, however, is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check our Web site at www.cbp.gov and search for the term “GSP”. 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/. You suggested classifying the nail puller (item number 68403) within subheading 8205.59.3010, HTSUS, which provides for crowbars. Crowbars are capable of dislodging nails and also prying or separating other material. Inasmuch as item number 68403 is specifically designed to pull nails, classification within subheading 8205.59.3010 would not be appropriate. 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