The tariff classification of a steering wheel puller from China or Taiwan.

NY J83167 April 17, 2003 CLA-2-82:RR:NC:1:118 J83167 CATEGORY: Classification TARIFF NO.: 8205.59.5560 Ms. Laura Denny CBT International, Inc. 110 West Ocean Blvd., Suite 728 Long Beach, CA 90802 RE: The tariff classification of a steering wheel puller from China or Taiwan. Dear Ms. Denny: In your letter dated March 27, 2003, you requested a tariff classification ruling on behalf of Alltrade, Inc., located in Long Beach, CA. The sample that you submitted with your request will be returned to you as requested. You have described your sample as a heavy-duty steering wheel puller, model number 648645. The wheel puller set is packaged in a plastic fitted case. The applicable subheading for the steering wheel puller will be 8205.59.5560, 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 iron or steel: other (including parts). The rate of duty will be 5.3% ad valorem. 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