CLA-2 RR:CR:GC 963729 GOB
Joseph R. Hoffracker
Barthco Trade Consultants
7575 Holstein Avenue
Philadelphia, PA 19153
RE: NY E83857 revoked; Hammer wedge; Axe wedge
Dear Mr. Hoffracker:
This letter is with respect to NY E83857 dated July 8, 1999, issued to you on behalf of Consolidated Stores, Inc., by the National Commodity Specialist Division, New York.
Pursuant to section 625(c), Tariff Act of 1930 (19 U.S.C. 1625(c)), as amended by section 623 of Title VI (Customs Modernization) of the North American Free Trade Agreement Implementation Act, Pub. L. 103-182, 107 Stat. 2057, 2186 (1993), notice of the proposed revocation of NY E83857, as described below, was published in the Customs Bulletin on January 17, 2001. As explained in a notice published on February 21, 2001, in Vol. 35, No. 8 of the Customs Bulletin, the period within which to submit comments on this proposal was extended to March 23, 2001. No comments were received in response to that notice.
FACTS:
In your letter of June 22, 1999, you requested the tariff classification of “6pc Handle Wedges” (#HDHO405AVA). Information submitted with your request indicates that the goods are as follows: “4pc small hammer wedges (5/16” x 13/16”) suitable for hammer weight: 12 – 24 oz; 1pc sledge hammer wedge (1-1/2” x 1-1/2”) suitable for hammer weight: 2 – 12 lb; 1pc axe wedge (1-3/16” x 1-3/4”) suitable for axe weight: 3 – 6 lb.” Your letter of June 22, 1999, states: “Function: Holds the hammer head and handle together.”
In NY E83857 dated July 8, 1999, Customs determined that the goods were classified in subheading 8205.30.60, Harmonized Tariff Schedule of the United States (“HTSUS”), as: “Handtools ... not elsewhere specified or included ... : Planes, chisels, gouges and similar cutting tools for working wood, and parts thereof: ... Other (including parts).” We have reviewed that consideration and have determined that it is incorrect. This ruling sets forth the correct classification.
ISSUE:
What is the tariff classification of the above-described hammer wedges and axe wedge?
LAW AND ANALYSIS:
Classification under the HTSUS is made in accordance with the General Rules of Interpretation (“GRI’s”). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRI’s may then be applied.
The Harmonized Commodity Description and Coding System Explanatory Notes (“EN’s”) are the official interpretation of the Harmonized System at the international level. While neither legally binding nor dispositive, the EN’s provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings. See T.D. 89-80.
The HTSUS provisions under consideration are as follows:
8201 Handtools of the following kinds ... : ... axes ... :
8201.40 Axes ... and parts thereof:
8201.40.30 Machetes, and parts thereof
8201.40.60 Other
* * * *
8205 Handtools ... not elsewhere specified or included ...
8205.20 Hammers and sledge hammers, and parts thereof:
8205.20.30 With heads not over 1.5 kg each
8205.20.60 With heads over 1.5 kg each
* * * *
8205.30 Planes, chisels, gouges and similar cutting tools for working wood, and parts thereof:
8205.30.60 Other (including parts)
* * * *
Other handtools ... and parts thereof:
8205.59 Other:
8205.59.30 Crowbars, track tools and wedges, and parts thereof
* * * *
Explanatory Note 82.05 (E) (5) provides:
(E) Other hand tools ...
This group includes:
...
(5) Tools, for mining, road work, etc., such as crow bars, prizing levers, stone cutting chisels, punches and wedges. [Emphasis supplied.]
The New Encyclopedia Britannica (1993) defines “wedge” in pertinent part as follows: “in mechanics, device that tapers to a thin edge, usually made of metal or wood, and used for splitting, lifting, or tightening, as to secure a hammer head onto its handle." [Emphasis supplied.]
The National Commodity Specialist Division contacted the Hand Tools Institute (“HTI”), a trade association of North American manufacturers of non-powered hand tools to obtain information about the use of wedges. The HTI advised that wedges are used to connect the head of the hammer with the handle of the hammer; if the handle of the hammer begins to loosen, an additional wedge may be used to tighten the fit. This is consistent with the information provided with your ruling request to the effect that the function of the wedges is to hold the hammer head and handle together.
After a review of this matter, it is our determination that the wedges at issue here are not wedges within the meaning of subheading 8205.59.30, HTSUS. See EN 82.05 (E) (5), excerpted above. The wedges at issue here are not tools for mining or road work as described therein.
We further find that there is no basis for classifying the wedges in subheading 8205.30.60, HTSUS, i.e., they are not planes, chisels, gouges or similar cutting tools for working wood, nor are they parts thereof.
Note 2 to Chapter 82, HTSUS, provides in pertinent part that parts of base metal of the articles of Chapter 82 are to be classified with the articles of which they are parts. As these wedges fit between the head of the tool and its handle, the terms of Note 2 are met. In addition, with respect to the issue as to whether the wedges are “parts,” in Clipper Belt Lacer Co., Inc. v. U.S., 14 CIT 146, 155 (1990), the court quoted from earlier cases:
It is a well-established rule that a ‘part’ of an article is something necessary to the completion of that article. It is an integral, constituent, or component part, without which the article to which it is to be joined, could not function as such article.” United States v. Willoughby Camera Stores, Inc., 21 CCPA 322, 324, T.D. 46,851 (1933) (emphasis in original), cert denied, 292 U.S. 640 (1934) … In determining whether an item is a part of an article, the Court looks to the “nature, function, and purpose of an item in relation to the article to which it is attached or designed to serve …” Ideal Toy Corp. v. United States, 58 CCPA 9, 13, C.A.D. 996, 433 F. 2d 801, 803 (1979) … [Additional citations omitted.] The rule set out in Willoughby Camera has been modified over the years so that a device may be a part of an article even though the device is not necessary to the operation of the article, provided that once the device is installed the article cannot function properly without it. To meet this test, the device must be dedicated for use upon the article. See Beacon Cycle, 81 Cust. Ct. at 50-51, 458 F. Supp. at 816-17 … [Additional citations omitted.]
Following this rationale, it is our determination that the hammer wedges are parts of hammers or sledge hammers and the axe wedges are parts of axes.
Accordingly, we determine that the hammer wedges are classified in subheading 8205.20, HTSUS, as parts for hammers or sledge hammers. If the wedges are for use with hammers or sledge hammers with heads not over 1.5 kg each, they are classified in subheading 8205.20.30, HTSUS. If the wedges are for use with hammers or sledge hammers with heads over 1.5 kg each, they are classified in subheading 8205.20.60, HTSUS.
The axe wedges are classified in subheading 8201.40.60, HTSUS as: “Handtools of the following kinds ... : ... Axes ... and parts thereof: ... Other.”
HOLDINGS:
Hammer wedges for use with hammers with heads not over 1.5 kg each are classified in subheading 8205.20.30, HTSUS, as: “Handtools ... not elsewhere specified or included ... : ... Hammers and sledge hammers, and parts thereof: With heads not over 1.5 kg each.”
Hammer wedges for use with hammers with heads over 1.5 kg each are classified in subheading 8205.20.60, HTSUS, as: “Handtools ... not elsewhere specified or included ... : ... Hammers and sledge hammers, and parts thereof: ... With heads over 1.5 kg each.”
Axe wedges are classified in subheading 8201.40.60, HTSUS as: “Handtools of the following kinds ... : ... Axes ... and parts thereof: ... Other.”
EFFECT ON OTHER RULINGS:
NY E83857 is revoked. In accordance with 19 U.S.C. 1625(c), this ruling will become effective 60 days after its publication in the Customs Bulletin.
Sincerely,
John Durant, Director
Commercial Rulings Division