The tariff classification of Caulk Guns from Taiwan and China

N097295 March 24, 2010 CLA-2-84:OT:RR:NC:1:104 CATEGORY: Classification TARIFF NO.: 8467.29.0090 Ms. Jean L. Russell BWI Corporation 501 McCormick Drive Suite J Glen Burnie, MD 21061 RE: The tariff classification of Caulk Guns from Taiwan and China Dear Ms. Russell: In your letter dated March 4, 2010 on behalf of your client Newborn Brothers Co., you requested a tariff classification ruling. A sample of a battery operated caulking gun Model #810-BAT was submitted with this ruling and as requested is being returned to your office. Your letter is requesting a ruling on 2 different models of battery operated caulk guns. The models are: Model #810-BAT and Model #820-BAT. Both models contain an 18volt battery with a battery charger. The models have a max force of 1200 lbs. They contain a drip-free mechanism, auto reverse to relieve pressure that prevents the material from continuing to flow after the trigger is released. A variable speed dial allows the user to set the desired rate of extrusion. The submitted Model #810-BAT contains a 10 oz cartridge applicator, and it utilizes a 10 oz cartridge caulking material. Model #820-BAT contains a 20 oz cartridge applicator and it utilizes a 20 oz cartridge sausage applicator and also comes with 3 cone nozzles. Neither model includes the cartridge caulking material. The optional plastic case is not a part of this ruling. The applicable subheading for the battery operated Caulk Guns: Model #810-BAT and Model #820-BAT will be 8467.29.0090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Tools for working in the hand, pneumatic, hydraulic or with self-contained electric or non electric motor, and parts thereof: With self-contained electric motor: Other: Other. The rate of duty will be Free. 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 Patricia O’Donnell at (646) 733-3011. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division