CLA-2-39:S:N:N6:343 806784
Mr. Steven L. Money
A.N. Deringer, Inc.
46725 Interstate 81
Alexandria Bay, NY 13607
RE: The tariff classification of parts of a snow shovel from Canada.
Dear Mr. Money:
In your letter dated February 4, 1995, on behalf of Garant, you requested a classification ruling.
You request classification on parts of a snow shovel when imported separately. The items in question are identified as poly pusher blades, poly "D" handles and wood handles. You state that the items will not be imported at the same time or in the same quantity. The term "poly" above refers to items made of (ABS) acrylonitrile-butidiene-styrene.
You state that you are not requesting a NAFTA ruling. You have referred to a previous ruling on the complete snow shovels. It shows them classified under subheading 3924.90.5500 HTSUSA as household articles of plastic. The subheading for household articles of plastics does not, however, include parts of such household articles.
The applicable subheading for the poly pusher shovel blades will be 3926.90.9890, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other. The general duty rate will be 5. 3 percent ad valorem.
The applicable subheading for the poly "D" handles will be 3926.90.2500, HTS, which provides for other articles of plastics,...handles and knobs, not elsewhere specified or included, of plastics. The general duty rate will be 6.5 percent ad valorem.
The applicable subheading for the wood handle for the snow shovel will be 4417.00.8010, Harmonized Tariff Schedule of the United States (HTS), which provides for other tool handles of wood. The general duty rate will be 7.4 percent ad valorem.
This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport