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NY M83095




May 19, 2006

CLA-2-82:RR:NC:1:118 M83095

CATEGORY: CLASSIFICATION

TARIFF NO.: 8205.59.5510

Ms. Holly VanDeusen
Darice®
13000 Darice® Parkway, Park 82
Strongsville, OH 44149-3800

RE: The tariff classification of a pottery tool set from Taiwan.

Dear Ms. VanDeusen:

In your letter, dated April 28, 2006, on behalf of your client, Lamrite West Inc., you requested a tariff classification ruling. We are returning the sample as you have requested.

Item 1192-84 is a Darice® brand, 8 piece pottery tool set, comprised of the following items:

Wire clay cutter (made of steel wire with wooden handles); used to slice Scraper (steel); used to smooth and shape Needle tool (steel and aluminum); used to add fine details Modeling tool (wood); used to sculpt and add detail Ribbon tool (wood and steel); used to trim and shave Potter’s rib (wood); used to add curves and trim Loop tool (wood and steel); used to trim and shave large amounts of clay Foam sponge; used to clean and smooth

The applicable subheading for the pottery tool set will be 8205.59.5510, 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: edged handtools: other. 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 CFR 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.

Sincerely,

Robert B. Swierupski
Director,

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