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NY K88766

August 30, 2004
CLA-2-84:RR:NC:1:104 K88766


TARIFF NO.: 8467.19.5090

Mr. Don M. Obert
Follick & Bessich
33 Walt Whitman Road, Suite 204
Huntingston Station, NY 11746

RE: The tariff classification of a nailer set from Taiwan

Dear Mr. Obert:

In your letter dated August 18, 2004 on behalf of The Stanley Works of New Britain, Connecticut you requested a tariff classification ruling.

The Bostitch Industrial 16 Gauge Straight Finish Nailer set is comprised of the following components, to be imported packaged together for retail sale:

- 1 Bostich Industrial 16 gauge Straight Finish nailer - 1 Tool tote Seat with adjustable shoulder strap - 1 box of 1,000 2” finish nails
- 1 one fl.oz. plastic bottle of tool lubricant - 1 instruction manual

In addition to submitting detailed photos and an operation and maintenance manual, you have provided a detailed description of the set. The Nailer is an automated pneumatic nail gun which derives its power from an external source such as an air compressor (not included). The Tool Tote Seat, a combination storage case and folding seat, is designed to store and transport the subject nailer and its accompanying accessories while providing a sitting stool which permits the user to safely and comfortably utilize the nailer in situations which would otherwise require the user to either bend or crouch. The Seat is constructed of 600d woven polyester material and a collapsible steel tubular X-shaped frame. It measures approximately 16”h x15”w x 8”d when fully expanded and features several external pockets and a single internal compartment with five small pockets. The Tool Tote also features a permanently attached nylon “tool roll” and a removable “tool wallet”. Both of these items incorporate several internal pockets.

You suggest that the Bostitch Nailer set is a GRI 3(b) set, the essential character being imparted by the nailer. We agree.

You note that as a result of Taiwan’s accession to the WTO on January 1, 2002, and the World Trade Organization’s elimination of visa and quota requirements for goods of textile category 670 under the most recent Uruguay Round Agreement on Textiles and Clothing integration, textile merchandise manufactured and imported directly from Taiwan, including the subject Tool Tote Seat, are no longer subject to the visa and quota requirements applicable to goods of category 670. Considered separately, the Tool Tote Seat is classifiable under HTS subheading 9401.79.0015 which provides for seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: other seats with metal frames: other. Category 670 does not cover goods of this subheading.

The applicable subheading for the Bostitch Industrial 16 Gauge Straight Finish Nailer set will be 8467.19.5090, Harmonized Tariff Schedule of the United States (HTS), which provides for tools for working in the hand, pneumatic, hydraulic or with self-contained electric or non-electric motor, and parts thereof: pneumatic: other: other. The rate of duty will be free.

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 Robert Losche at 646-733-3011.


Robert B. Swierupski

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