The tariff classification of an automobile dent repair kit from China

N042710 November 18, 2008 CLA-2-85:OT:RR:E:NC:1:102 CATEGORY: Classification TARIFF NO.: 8516.79.0000 Ms. Jamara Ross Central Purchasing, LLC 3491 Mission Oaks Blvd. Camarillo, CA 93012 RE: The tariff classification of an automobile dent repair kit from China Dear Ms. Ross: In your letter dated October 24, 2008 you requested a tariff classification ruling. Descriptive literature was submitted. The item you plan to import is described as a dent and ding repair kit for automobiles. This kit includes a hot glue gun, three glue sticks, a glue scraper, black plastic dent removal pads, a plastic dowel and an aluminum pulling bridge. The applicable subheading for the dent and ding repair kit will be 8516.79.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other electrothermic appliances. The rate of duty will be 2.7 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Kenneth T. Brock at (646) 733-3009. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division