CLA-2-82:S:N:N1:115 850422
Ms. Denise E. Descoteaux
Harper Robinson & Co.
205 King St., Suite 102
P.O. Box 977
Charleston, S.C. 29402
RE: The tariff classification of steel mauls from China.
Dear Ms. Descoteaux:
In your letter dated March 7, 1990, on behalf of Sugihara Trading
of California, Inc., Los Angeles, California, you requested a tariff
classification ruling.
The article under advisement is described as a wood splitting
maul. Both the head and the handle are made of steel with the head or
maul portion weighing 11 1/2 pounds. A maul is defined as a hammer
for driving stakes or wedges. The maul head is designed with a blade
similar to an axe on one side and a sledge hammer on the other side.
We note your January 11, 1990 letter that mauls have been
classified under the axe heading in 8201.40.6000 and that you propose
classification under the heading for other handtools of a kind used in
agriculture etc. in 8201.90.6000. The heading for hammers is however,
more specific than other hand tools and since the maul is defined as a
hammer it cannot be classified in either of your suggested
classifications.
The applicable subheading for the mauls will be 8205.20.6000,
Harmonized Tariff Schedule of the United States (HTS), which provides
for hammers and sledge hammers, and parts thereof with heads over 1.5
kg each. The rate of duty will be 2.1 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