The tariff classification of a “5-Pair Punch Down Tool” from Taiwan.

N265351 June 18, 2015 CLA-2-82:OT:RR:NC:N1:118 CATEGORY: Classification TARIFF NO.: 8205.59.5560 Mr. David Henry ICC/Cablesys 2100 East Valencia Drive Suite D Fullerton, CA 92831 RE: The tariff classification of a “5-Pair Punch Down Tool” from Taiwan. Dear Mr. Henry: In your letter dated May 28, 2015, you requested a tariff classification ruling. The submitted sample, item number ICACSPDT05, is referred to as a “5-pair 110 Punch Down Tool”. The technical specification sheet indicates that this hand-operated tool has an aluminum body with a steel cutter and steel internal working parts. It also has a cushioned rubber handle that helps absorb impact to the user’s hand. The tool is used for seating and terminating wires, such as communication cables, into standard 110 blocks and connecting blocks. It can be used with or without the cutting feature. You have stated that the tool will be packaged for retail sale at the time of importation. The applicable subheading for the “5-Pair Punch Down Tool”, item number ICACSPDT05, will be 8205.59.5560, Harmonized Tariff Schedule of the United States (HTSUS), 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: of iron or steel: other: other (including parts). The rate of duty will be 5.3% 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 Anthony Grossi at anthony.e.grossi@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division