CLA-2-74:RR:NC:1:115 C82639

Mr. David J. Marquard II
Applied Marketing Inc.
32676 Center Ridge Road
North Ridgeville, OH 44039-2457

RE: The tariff classification of a flashback arrestor from Germany.

Dear Mr. Marquard:

In your letter dated December 11, 1997, you requested a tariff classification ruling.

The subject item is described as a flashback arrestor. It is a safety device designed to protect a welder and his or her equipment from injury in the event of misuse, defective equipment, or an accident. The applicable subheading for the flashback arrestors will be 7419.99.5050, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of copper: other: other. The duty rate will be 2% ad valorem. In 1998, the duty rate will be 1% 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 this 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 212-466-5487.

Sincerely,

Robert B. Swierupski
Director
National Commodity
Specialist Division