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NY N004118

December 14, 2006



TARIFF NO.: 8205.59.5560

Mr. Joseph H. Forrester
Forrester Manufacturing Co., Inc.
5073 Bristol Industrial Way
Buford, GA 30518

RE: The tariff classification of a nail puller from China.

Dear Mr. Forrester:

In your letter dated December 4, 2006, you requested a tariff classification ruling.

You state that the nail puller is made of steel and capable of removing nails without their heads from lumber or deck boards. The nail puller is described as having a lever arm attached to a base plate. The gripping “teeth” are attached to the base plate and lever arm. In operation, the tool is placed with the teeth astride the nail, and the lever is moved as to bring the teeth together. As a manual horizontal force is applied to the lever arm, a gripping force is applied to the shank of the nail by the gripping teeth, thus removing the nail from the lumber or deck board.

The applicable subheading for the nail puller will be 8205.59.5560, Harmonized Tariff Schedule of the United States (HTSUS), 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: other handtools (including glass cutters) and parts thereof: other: other: other: of iron or steel: other: other (including parts). The rate of duty will be 5.3% 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 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 Kathy Campanelli at 646-733-3021.


Robert B. Swierupski

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