The tariff classification of part of a pole sander from China.

NY R00925 October 28, 2004 CLA-2-73:RR:NC:N1:113 R00925 CATEGORY: Classification TARIFF NO.: 7326.90.8587 Mr. Heidar Nuristani Central Purchasing, LLC 3491 Mission Oaks Blvd. Camarillo, CA 93012 RE: The tariff classification of part of a pole sander from China. Dear Mr. Nuristani: In your letter dated October 7, 2004, you requested a ruling on tariff classification. The merchandise is a universal drywall pole sander, item 47379. The item consists of a steel base plate with a sponge rubber pad. The plate is attached to a universal joint. The pole is not included. The applicable subheading for this product will be 7326.90.8587, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of iron or steel, other. The general rate of duty will be 2.9 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