The tariff classification of auto body repair sets in blow mold fitted cases.

NY R01835 May 17, 2005 CLA-2-82:RR:NC:N1:118 R01835 CATEGORY: Classification TARIFF NO.: 8205.20.3000 Mr. Heidar Nuristani Central Purchasing, LLC 3491 Mission Oaks Boulevard Camarillo, CA 93012 RE: The tariff classification of auto body repair sets in blow mold fitted cases. Dear Mr. Nuristani: In your letter dated April 22, 2005, you requested a tariff classification ruling. The merchandise is described as follows: The “Seven Piece Body and Fender Set with Case,” item 31277-0VGA, is an auto body repair set imported and sold in a polyvinyl chloride (PVC), blow mold, form-fitted carrying case. The set is comprised of a bumping hammer, pick and finish hammer, reverse curve hammer, utility dolly, double end dolly, shrinking dolly and curve dolly. The dollies and hammer heads are constructed from heat-treated, drop-forged steel. The hammer heads do not weigh over 1.5 kg each. The hammer handles are made of fiberglass and have a non-slip, rubberized grip. The net weight of the set is 10 lb., 12 oz. The “Eight Piece Hammer and Dolly Set,” item 46779-1VGA, is an auto body repair set imported and sold in a PVC, blow mold, form-fitted case. The set is comprised of an 11” finish hammer, 13” shrinking hammer, 13” chisel finish hammer, 13” long curve spoon, universal dolly, toe dolly and heel dolly. The dollies, curve spoon and hammer heads are constructed from heat-treated, drop forged steel. The hammer heads do not weigh over 1.5 kg each. The hammer handles are made of fiberglass and have a non-slip, rubberized grip. The applicable subheading for the auto body repair sets will be 8205.20.3000, 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 frame works; base metal parts thereof: hammers and sledge hammers, and part thereof: with heads not over 1.5 kg each. The rate of duty will be 6.2% 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 Kathy Campanelli at 646-733-3021. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division