HQ 955316: Nail Puller; EN 82.05; NY 838726

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 955316

                        December 16, 1993
                                                               


CLA-2 CO:R:C:M  955316 LTO

CATEGORY:  Classification

TARIFF NO.:  8205.59.55

Mr. Wesley L. Albert
W.L. Albert Company
960 14th Street 
Fortuna, California 95540

RE:  Nail Puller; EN 82.05; NY 838726

Dear Mr. Albert:

     This is in response to your letter of October 27, 1993,
requesting the classification of a nail puller under the
Harmonized Tariff Schedule of the United States (HTSUS).

FACTS:

     The nail puller is made of forged and tempered steel in
Sweden.  It is used by homeowners and builders for the purpose of
pulling nails.  The nail puller is a manually operated, non-
power handtool that requires only a hammer to function.  It is
approximately 7 inches in length and weighs 19 ounces.

ISSUE:

     Whether the nail puller is classifiable under subheading
8205.59.55, HTSUS, which provides for other handtools, not
elsewhere specified or included, of iron or steel.   

LAW AND ANALYSIS:

     The General Rules of Interpretation (GRI's) to the HTSUS
govern the classification of goods in the tariff schedule.  GRI 1
states in pertinent part that "for legal purposes, classification
shall be determined according to the terms of the headings and
any relative section or chapter notes . . . ."  Heading 8205,
HTSUS, provides for handtools not elsewhere specified or
included.
                              - 2 -

     The Harmonized Commodity Description and Coding System
Explanatory Notes (EN) constitute the Customs Co-operation
Council's official interpretation of the Harmonized System. 
While not legally binding, the ENs provide a commentary on the
scope of each heading of the Harmonized System, and are generally
indicative of the proper interpretation of these headings.

     EN 82.05, pg. 1107, states that heading 8205, HTSUS, "covers
all hand tools not included in other headings of this Chapter or
elsewhere in the Nomenclature . . . [emphasis in original]."  The
note further states that the heading includes "hammers with
accessory fittings such as picks and nail pullers."  The nail
pullers are not included elsewhere in the tariff schedule. 
Further, while they are not imported with hammers, it is our
opinion that nail pullers imported separately are also
classifiable under heading 8205, HTSUS.  See NY 838726, dated
March 31, 1989 (U joint pullers designed to remove sealed U joint
cups were held to be classifiable under subheading 8205.59.55,
HTSUS).

HOLDING:

     The nail pullers are classifiable under subheading
8205.59.55, HTSUS, which provides for other handtools, not
elsewhere specified or included, of iron or steel.  The
corresponding rate of duty for articles of this subheading is
5.3% ad valorem. 

                              Sincerely,




                              John Durant, Director