HQ 084452: Flaring tool

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                            HQ 084452


                       September 28, 1989

CLA-2 CO:R:C:G  084452  JMH

CATEGORY:  Classification

TARIFF NO.:  8205.59.10; 8204.12.00

Mr. Bernard D. Liberati
Morris Friedman & Co.
320 Walnut Street
Philadelphia, PA   19106-3883

RE:  Flaring tool

Dear Mr. Liberati:

     We have been asked to review New York Ruling 833876 of
December 1, 1988, and have determined that an error was made
during the original classification of your flaring tool.  The
proper classification for your merchandise under the Harmonized
Tariff Schedule of the United States (HTSUSA) is heading
8205.59.10.  This heading provides for "Handtools...not elsewhere
specified or included...Pipe tools,and parts thereof."

     The applicable rate of duty for heading 8205.59.10, HTSUSA,
is 9 percent ad valorem.

                              Sincerely,



                              John Durant, Director
                              Commercial Rulings Division