CLA-2-82:RR:NC:N1:118 R01923
Ms. Pilar Dorfman
E. Besler and Company
115 Martin Lane
Elk Grove Village, IL 60007
RE: The tariff classification of an aluminum drywall taper 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 16375 is described as a right handed drywall taper made of lightweight aluminum. The taper features one-handed mud loading, easily adjustable precision mud flow control, a latched door on the tape spool holder, and an adjustable web side handle with a thumb rest. The taper also has a serrated cut-off blade and a soft-grip handle.
The applicable subheading for the aluminum drywall taper will be 8205.59.7000, 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 aluminum. The rate of duty will be 1.5ยข per kilogram, plus 3.5% 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