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NY N022991

February 8, 2008



TARIFF NO.: 8205.59.5560

Mr. Mel Speizer
Mel Speizer Consultants
3075 Windsor Place
Boca Raton, FL 33434

RE: The tariff classification of board benders from China and Taiwan.

Dear Mr. Speizer:

In your letter dated February 1, 2008, you requested a tariff classification ruling.

You refer to item B-FU15 as a 15” Easy Twek Board Bender and item B-FU18 as an 18” Easy Twek Board Bender. You state that they are both manufactured and forged from 1040 carbon steel and have PVC cushioned handles. The tools are designed to straighten boards on a deck or straighten joists by hooking the U-shaped end of the tool on the board or joist and pushing down on the handle. The other end of each tool is a nail puller/remover. You maintain that the board benders are mainly used by home builders and framers.

The applicable subheading for items B-FU15 and B-FU18 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/.

The merchandise in question may be subject to antidumping duties or countervailing duties. Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs and Border Protection. You can contact them at http://www.trade.gov/ia/ (click on “Contact Us”). For your information, you can view a list of current AD/CVD cases at the United States International Trade Commission website at http://www.usitc.gov (click on “Antidumping and countervailing duty investigations”), and you can search AD/CVD deposit and liquidation messages using the AD/CVD Search tool at http://www.cbp.gov (click on “Import” and “AD/CVD”).

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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