R01945 R0 Ruling Active

The tariff classification of a stainless steel taping knife from China.

Issued May 27, 2005 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8205.59.5510

Headings: 8205

Product description

Item 14326 is described as a soft-grip, stainless steel taping knife. The taping knife measures 14” x 3”. It has a premium tempered, stainless steel blade with rigid alloy backer. The blade is tapered to facilitate work on corners. The taping knife also features a narrow profile handle and ergonomic contours.

CBP rationale

The applicable subheading for the stainless steel taping knife 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.

Full text

NY R01945 May 27, 2005 CLA-2-82:RR:NC:N1:118 R01945 CATEGORY: Classification TARIFF NO.: 8205.59.5510 Ms. Pilar Dorfman E. Besler and Company 115 Martin Lane Elk Grove Village, IL 60007 RE: The tariff classification of a stainless steel taping knife from China. Dear Ms. Dorfman: In your letter, dated May 6, 2005, on behalf of your client, Great Lakes Tool, you requested a tariff classification ruling. Item 14326 is described as a soft-grip, stainless steel taping knife. The taping knife measures 14” x 3”. It has a premium tempered, stainless steel blade with rigid alloy backer. The blade is tapered to facilitate work on corners. The taping knife also features a narrow profile handle and ergonomic contours. The applicable subheading for the stainless steel taping knife 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 rate of duty will be 5.3% 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

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