Nail Puller; EN 82.05; NY 838726

HQ 955316 December 16, 1993 CLA-2 CO:R:C:M 955316 LTO CATEGORY: Classification TARIFF NO.: 8205.59.55 Mr. Wesley L. Albert W.L. Albert Company 960 14th Street Fortuna, California 95540 RE: Nail Puller; EN 82.05; NY 838726 Dear Mr. Albert: This is in response to your letter of October 27, 1993, requesting the classification of a nail puller under the Harmonized Tariff Schedule of the United States (HTSUS). FACTS: The nail puller is made of forged and tempered steel in Sweden. It is used by homeowners and builders for the purpose of pulling nails. The nail puller is a manually operated, non- power handtool that requires only a hammer to function. It is approximately 7 inches in length and weighs 19 ounces. ISSUE: Whether the nail puller is classifiable under subheading 8205.59.55, HTSUS, which provides for other handtools, not elsewhere specified or included, of iron or steel. LAW AND ANALYSIS: The General Rules of Interpretation (GRI's) to the HTSUS govern the classification of goods in the tariff schedule. GRI 1 states in pertinent part that "for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes . . . ." Heading 8205, HTSUS, provides for handtools not elsewhere specified or included. - 2 - The Harmonized Commodity Description and Coding System Explanatory Notes (EN) constitute the Customs Co-operation Council's official interpretation of the Harmonized System. While not legally binding, the ENs provide a commentary on the scope of each heading of the Harmonized System, and are generally indicative of the proper interpretation of these headings. EN 82.05, pg. 1107, states that heading 8205, HTSUS, "covers all hand tools not included in other headings of this Chapter or elsewhere in the Nomenclature . . . [emphasis in original]." The note further states that the heading includes "hammers with accessory fittings such as picks and nail pullers." The nail pullers are not included elsewhere in the tariff schedule. Further, while they are not imported with hammers, it is our opinion that nail pullers imported separately are also classifiable under heading 8205, HTSUS. See NY 838726, dated March 31, 1989 (U joint pullers designed to remove sealed U joint cups were held to be classifiable under subheading 8205.59.55, HTSUS). HOLDING: The nail pullers are classifiable under subheading 8205.59.55, HTSUS, which provides for other handtools, not elsewhere specified or included, of iron or steel. The corresponding rate of duty for articles of this subheading is 5.3% ad valorem. Sincerely, John Durant, Director