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NY K85265

April 28, 2004
CLA-2-82:RR:NC:1:118 K85265


TARIFF NO.: 8205.20.3000; 7317.00.7500; 5609.00.4000; 8211.93.0060; 9004.90.0000; 4203.29.3020; 6307.90.9889

Ms. Jeri L. Beck
UPS Supply Chain Solutions
2250 Spiegel Drive Suite F
Groveport, OH 43125

RE: The tariff classification of an Emergency Roof Repair Kit from China.

Dear Ms. Beck:

In your letter dated April 9, 2004, on behalf of Reltex Relief Supplies you requested a tariff classification ruling.

You have described the contents of your repair kit as follows:

 1 claw hammer with wooden handle - head weighing less than 1.5 kg.  210 plastic-capped roofing nails - made of steel.  12 elasticized bungie ties - these ties, which are composed of rubber strands sheathed in textile braid, include an anchoring head which enables the sheeting to be secured to studs or scaffolding whenever the use of nails is not practical.
 1 utility knife - which allows the installer to cut the sheeting to size.  1 pair of safety goggles
 1 pair of leather palmed work gloves
 1 tool belt - to hold roofing nails, elasticized ties and claw hammer during installation.

These items in the repair kit are not packed for retail sale upon importation. After importation, they will be combined with a roll of plastic sheeting in one box to be put up for retail sale. Therefore, it is not considered a set and its contents will be classified separately.

The applicable subheading for the claw hammer will be 8205.20.3000, Harmonized Tariff Schedule of the United States (HTS), 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: hammers and sledge hammers, and parts thereof: with heads not over 1.5 kg each. The rate of duty will be 6.2% ad valorem.

The applicable subheading for the plastic-capped roofing nails will be 7317.00.7500, HTS, which provides for nails, tacks, drawing pins, corrugated nails, staples (other than those of heading 8305) and similar articles, of iron or steel, whether or not with heads of other material, but excluding such articles with heads of copper: other: of two or more pieces. The duty rate will be free.

The applicable subheading for the bungie ties will be 5609.00.4000, HTS, which provides for articles of yarn, strip or the like of heading 5404 or 5405, twine, cordage, rope or cables, not elsewhere specified or included: other. The rate of duty will be 3.9% ad valorem.

The applicable subheading for the utility knife will be 8211.93.0060, HTS, which provides for knives with cutting blades, serrated or not, other than knives of heading 8208, and blades thereof: knives having other than fixed blades: other (including parts). The duty rate will be 3 cents each + 5.4% ad valorem.

The applicable subheading for the safety goggles will be 9004.90.0000, HTS, which provides for spectacles, goggles and the like, corrective, protective or other: other. The rate of duty will be 2% ad valorem.

The applicable subheading for the gloves will be 4203.29.3020, HTS, which provides for articles of apparel and clothing accessories, of leather or composition leather: gloves, mittens and mitts: other: other: other: men’s: other. The rate of duty will be 14% ad valorem.

The applicable subheading for the tool belt will be 6307.90.9889, HTS, which provides for other made up articles, including dress patterns: other: other: other: other: other. The rate of duty will be 7% 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 Kathy Campanelli at 646-733-3021.


Robert B. Swierupski

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