CLA-2-85:S:N:N1:104 808357 
Mr. TJ Sachdeva
Esgee Enterprises
427 Chestnut Street
Union, New Jersey 07083-9305
RE:  The tariff classification of soldering irons from China
Dear Mr. Sachdeva:
     This classification decision under the Harmonized Tariff
Schedule of the United States (HTS) is being issued in accordance
with the provisions of Section 177 of the Customs Regulations (19
C.F.R. 177).
     DATE OF INQUIRY   :    March 15, 1995
     DESCRIPTION OF
     MERCHANDISE       :    Soldering Irons
     HTS PROVISION     :    Electric soldering irons and guns
     HTS SUBHEADING    :    8515.11.0000
     RATE OF DUTY      :    2.5 percent ad valorem
     
     A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported.  If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
                                   Area Director
                                   New York Seaport