CLA-2 CO:R:C:G 084452 JMH

Mr. Bernard D. Liberati
Morris Friedman & Co.
320 Walnut Street
Philadelphia, PA 19106-3883

RE: Flaring tool

Dear Mr. Liberati:

We have been asked to review New York Ruling 833876 of December 1, 1988, and have determined that an error was made during the original classification of your flaring tool. The proper classification for your merchandise under the Harmonized Tariff Schedule of the United States (HTSUSA) is heading 8205.59.10. This heading provides for "Handtools...not elsewhere specified or included...Pipe tools,and parts thereof."

The applicable rate of duty for heading 8205.59.10, HTSUSA, is 9 percent ad valorem.

Sincerely,

John Durant, Director
Commercial Rulings Division