CLA-2-82:RR:NC:1:118 K82764

Mr. Andrew Dewberry
Vancouver Tool Corp.
8 West 19th Avenue
Vancouver, B.C.
V5Y 2B2 Canada

RE: The tariff classification of the Caulk-Away-Pro from Canada.

Dear Mr. Dewberry:

In your letter dated January 8, 2004, you requested a tariff classification ruling.

You have described your sample as the Caulk-Away-Pro. It is approximately 10ā€ in length with blades that form a ā€œVā€ shape that comes to a point. The tool is used to remove caulking, both silicon and latex once it has been applied to a surface. The blades are made of stainless steel. The tool will be sold in a blister package.

The applicable subheading for the Caulk-Away-Pro will be 8205.51.3060, Harmonized Tariff Schedule of the United States (HTS), 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: household tools, and parts thereof: of iron or steel: other (including parts): other (including parts). The general rate of duty will be 3.7% 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 Kathy Campanelli at 646-733-3021.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division