CLA-2-82:S:N:N1:115 874165
Mr. Peter S. Zadek
Stein & Zadek
86-52 Woodhaven Blvd.
Woodhaven, N.Y. 11421
RE: The tariff classification of tools from Russia.
Dear Mr. Zadek:
In your letter dated May 4, 1992, you requested a tariff
classification ruling, on behalf of your client, Mr. Nikolai
Bachmakov, Richmond Hills, NY.
The subject items are described as follows:
1) Ring Mandrel - This steel hand tool is used for
shaping, straightening and enlarging rings. In use, the
ring is placed upon the mandrel and a hammer.
2) Beading Tools - This steel tool is used to form bead to
hold diamonds, half pearls and other stones in mountings. The tool
fits in a hardwood handle in mountings. The tool fits in a
hardwood handle. 2 sets of 12 different sizes of beading tools
come with a wood handle and a wood storage stand.
3) Sprue Former - This is a steel item in the shape of a
funnel that is attached to the model in mold frames to form the
opening in the mold through which wax is injected.
4) Miniature Mandrels - These mandrels come with 1/8 inch
shanks and are made of nickel-plated steel. The mandrels are
designed for use with flexible shaft units and drill presses. A
small bolt secures various abrasive discs onto the mandrel. The
mandrel is then inserted into the handpiece of the drill, which
then in turn rotates at a high speed and polishes the "worked on"
unit. It functions as a holder for the discs.
The applicable subheading for the ring mandrel and beading
tools will be 8205.59.5560, Harmonized Tariff Schedule of the
United States (HTS), which provides for other handtools not
elsewhere specified or included: of iron or steel: other. The
duty rate will be 40% ad valorem.
The applicable subheading for the sprue former will be
7326.90.9090, Harmonized Tariff Schedule of the United States
(HTS), which provides for other articles of iron or steel, other.
The duty rate will be 45% ad valorem.
The applicable subheading for the miniature mandrels will
be 8466.10.0070, Harmonized Tariff Schedule of the United States
(HTS), which provides for tool holders for any type of tool for
working in the hand: tool holders and self-opening
dieheads...other. The duty rate will be 45% ad valorem.
This ruling is being issued under the provisions of
Section 177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the
entry documents filed at the time this merchandise is imported.
If the documents have been filed without a copy, this ruling
should be brought to the attention of the Customs officer
handling the transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport