CLA-2-82:RR:E:NC:N1:118
Ms. Donna L. Hiltpold
The Stanley Works
480 Mrytle Street
New Britain, CT 06053
RE: The tariff classification of a Board Bender from China.
Dear Ms. Hiltpold:
In your letter dated November 2, 2006, you requested a tariff classification ruling.
You state that the board bender (item number 93-310) is made of carbon steel, with a cushioned handle and is used mainly by builders. The tool is designed to straighten boards on a deck or straighten joists by hooking the U-Shaped end of the tool on the board or joist and pushing down on the handle.
The applicable subheading for the board bender will be 8205.59.5560, 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: other: other: of iron or steel: other: other (including parts). The rate of duty will be 5.3% ad valorem.
Consideration was given to classifying this article under 8205.59.3080, HTSUS, as you suggested. However, this article does not fit the common and commercial meaning of crowbars, track tools or wedges.
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