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NY N017522




October 17, 2007

CLA-2-82:OT:RR:NC:N1:118

CATEGORY: CLASSIFICATION

TARIFF NO.: 8205.59.3080; 8716.80.5090

Ms. Mei Lu
Magnum Tools Corp. Inc.
5600 Bonhomme Road #B
Houston, TX 77036

RE: The tariff classification of a duck-billed bead breaking tool, a flat wooden cart and a flat metal cart from China.

Dear Ms Lu:

In your letter dated September 13, 2007, you requested a tariff classification ruling.

You describe item one as a duck-billed bead breaking tool with a fiberglass handle. The metal head of this tool has a flat end on one side. The other side is tapered and in the form of a wedge. The tool is used to separate tires from rim assemblies by breaking the beads of the tire. The wedge portion of the tool is placed between the tire bead and the rim flange. A rubber mallet is used to strike the flat end of the tool in order to drive the wedge between the tire bead and the rim flange.

Item two is described as a flat wooden cart. The item is a wheeled cart made primarily of wood. It has a deck measuring 48 inches long by 24 inches wide, four 8 inch casters and a U-shaped handle.

Item three is described as a flat metal cart. The item is a wheeled cart made primarily of metal. It has a deck measuring 47 inches long by 22 inches wide, four 8 inch casters and a U-shaped handle.

The applicable subheading for the duck-billed bead breaking tool will be 8205.59.3080, 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: crowbars, track tools and wedges, and parts thereof: other The rate of duty will be free.

  The applicable subheading for both the metal and wooden carts will be 8716.80.5090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for trailers and semi-trailers; other vehicles, not mechanically propelled; and parts thereof: other vehicles: other: other: other. The rate of duty will be 3.2 percent 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/.

You have asked whether this product is subject to antidumping duties or countervailing duties (AD/CVD). 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.

Sincerely,

Robert B. Swierupski
Director,

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