CLA-2-82:RR:NC:1:115 C83998

Mr. Peter Weinrauch
Import Commodity Group Ltd.
Hook Creek Blvd. & 145th Avenue
Building A5
Valley Stream, New York 11582

RE: The tariff classification of a tag gun from Korea

Dear Mr. Weinrauch:

In your letter dated January 26, 1998, on behalf of Kwik Ticket, Inc., you requested a tariff classification ruling.

The tag gun, Style J-3000, uses a plastic or metal needle, and is of plastic. The sample, which you submitted, is being returned to your office.

The applicable subheading for the tag gun will be 8205.59.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for other: other: hand tools. The rate of duty will be 4 percent ad valorem.

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 Melvyn Birnbaum at 212-466-5487.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division