CLA-2-82:RR:NC:1:115 E83857

Mr. Joseph R. Hoffacker
Barthco Trade Consultants
7575 Holstein Avenue
Philadelphia, PA 19153

RE: The tariff classification of handle wedges from Taiwan.

Dear Mr. Hoffacker:

In your letter dated June 22, 1999 you requested a tariff classification ruling on behalf of your client Consolidated Stores, Inc.

The item 6pc Handle Wedges (# HDHO405 AVA) is made of zinc alloy and holds the hammer head and handle together.

The applicable subheading for the handle wedges will be 8205.30.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for Handtools not elsewhere specified or included; base metal parts thereof. Other (including parts). The rate of duty will be 5% ad valorem.

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 Melvyn Birnbaum at 212-637-7017.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division