The tariff classification of an aluminum sander from China

NY R01943 June 2, 2005 CLA-2-76:RR:NC:N1:113: R01943 CATEGORY: Classification TARIFF NO.: 7616.99.5090 Ms. Pilar Dorfman E. Besler & Company 115 Martin Lane Elk Grove Village, IL 60007 RE: The tariff classification of an aluminum sander from China Dear Ms. Dorfman: In your letter dated May 6, 2005, you requested a tariff classification ruling. The merchandise is a soft-grip hand sander (item number 16320). It is made of a lightweight aluminum backing plate bonded to a foam pad. The hand sander is designed to be used with die-cut or standard sandpaper. It measures approximately 9.5 inches in length by 3.25 inches in width. The applicable subheading for the aluminum hand sander will be 7616.99.5090, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of aluminum, other. The 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. 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 James Smyth at 646-733-3018. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division