CLA-2-84:RR:NC:N1:102

Mr. Marc D. Torrence
V. Alexander & Co., Inc.
22 Century Boulevard (Suite 510)
Nashville, TN 37214-3650

RE: The tariff classification of an extension shaft for a screw gun from Taiwan

Dear Mr. Torrence:

In your letter dated January 3, 2007 you requested a tariff classification ruling on behalf of your client Simpson Strong-Tie.

The article in question is described as a 20 inch extension for the “Quik Drive” auto-feed screw driving system. The screw driving system is comprised of a screw gun and an auto-feed attachment that automatically feeds and positions the screws to be driven. You indicate that the extension is inserted between the screw gun and the auto-feed attachment to extend the reach of the screw gun and allow the user to stand while driving screws. Descriptive information and technical drawings were submitted.

Based on the information you have made available, we find that the subject extension is essentially a mechanical shaft that transmits torque from the screw gun to the auto-feed attachment.

The applicable subheading for the extension shaft will be 8483.10.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other transmission shafts and cranks. The rate of duty is free.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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 Kenneth Brock at 646-733-3009.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division