CLA-2-82:RR:NC:115 D86453

Ms. Victoria Ringler
Cox North America Inc.
8181 Coleman Road
Haslett,Michigan 48840

RE: The tariff classification of parts for manual caulking guns from England.

Dear Ms. Ringler:

In your letter dated December 29,1998 you requested a tariff classification ruling.

The samples submitted are parts for manual caulking guns. The parts are to be used in caulking guns style numbers AE6003 and AH2002.

The applicable subheading for the parts for the manual caulking guns will be 8205.59.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for Handtools: Other; Other: Parts Other. The 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 Melvyn Birnbaum at 212-466-5487.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division