The tariff classification of an auto body repair kit from Taiwan

NY R03256 February 27, 2006 CLA-2-73:RR:NC:N1:113 R03256 CATEGORY: Classification TARIFF NO.: 7326.90.8587 Mr. Heidar Nuristani Central Purchasing, LLC Camarillo, CA 93012 RE: The tariff classification of an auto body repair kit from Taiwan Dear Mr. Nuristani: In your letter dated February 9, 2006, you requested a tariff classification ruling. The merchandise is an auto body repair kit (item number 94197). The kit contains 7 dollies that are used for hammering out dents from car bodies. Included are a small heel, large heel, double-ended universal, comma wedge, railroad, curved spoon, and split wedge dolly. All of the dollies are made of rubber-coated steel, and are stored in a fitted carry case made of polyvinyl chloride. There are no hand tools in the repair kit. The applicable subheading for the auto body repair kit will be 7326.90.8587, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of iron or steel, other. The rate of duty will be 2.9 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 the 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 James Smyth at 646-733-3018. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division