Flaring tool

HQ 084452 September 28, 1989 CLA-2 CO:R:C:G 084452 JMH CATEGORY: Classification TARIFF NO.: 8205.59.10; 8204.12.00 Mr. Bernard D. Liberati Morris Friedman & Co. 320 Walnut Street Philadelphia, PA 19106-3883 RE: Flaring tool Dear Mr. Liberati: We have been asked to review New York Ruling 833876 of December 1, 1988, and have determined that an error was made during the original classification of your flaring tool. The proper classification for your merchandise under the Harmonized Tariff Schedule of the United States (HTSUSA) is heading 8205.59.10. This heading provides for "Handtools...not elsewhere specified or included...Pipe tools,and parts thereof." The applicable rate of duty for heading 8205.59.10, HTSUSA, is 9 percent ad valorem. Sincerely, John Durant, Director Commercial Rulings Division