The tariff classification of a drywall sander from China.

NY L82155 February 11, 2005 CLA-2-76:RR:NC:N1:113 L82155 CATEGORY: Classification TARIFF NO.: 7616.99.5090 Mr. Heidar Nuristani Central Purchasing LLC 3491 Mission Oaks Blvd. Camarillo, CA 93012 RE: The tariff classification of a drywall sander from China. Dear Mr. Nuristani: In your letter dated December 10, 2004, received on January 21, 2005,, you requested a ruling on tariff classification. The merchandise is a drywall hand sander. The sander has a wooden handle, an aluminum plate, a sponge rubber pad and a clamp press and screw of steel. The sander is used to hold sandpaper for sanding. The value of the item is principally base metal, and the principal weight aluminum. The applicable subheading for this product will be 7616.99.5090, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of aluminum, other. The general rate of duty will be 2.5 percent 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 James Smyth at 646-733-3018. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division