The tariff classification of a tailpipe expander from China.

NY R04347 July 21, 2006 CLA-2-82:RR:NC:N1:118 R04347 CATEGORY: Classification TARIFF NO.: 8205.59.1000 Ms. Suda Suebsang Central Purchasing, LLC. 3491 Mission Oaks Blvd. Camarillo, CA 93012 RE: The tariff classification of a tailpipe expander from China. Dear Ms. Suebsang: In your letter dated July 5, 2006, you requested a tariff classification ruling. The item is described as a tailpipe expander with eight 2.46” x 0.545” steel ribs that are held together with two rubber o-rings. It has two hardened steel wedges that are moved out when the shaft is turned, causing the ribs to flare out and expand the tailpipe. This tool is used on thin-walled medium tailpipe for exhaust system repair and installation. The applicable subheading for the tailpipe expander will be 8205.59.1000, 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: pipe tools, and parts thereof. The rate of duty will be 7.2% 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