CLA-2-44:S:N:N1:230 873984
Mr. John Mattson
Norman G. Jensen, Inc.
3050 Metro Drive, Suite #300
Minneapolis, MN 55425
RE: The tariff classification of a wooden extension handle from
Taiwan
Dear Mr. Mattson:
In your letter dated April 24, 1992, on behalf of the
importer Padco, Inc., you requested a tariff classification
ruling.
A sample of the article to be classified was submitted. It
is a wooden extension handle in three dowel sections. Each
section is approximately 14 inches long and is threaded on one
end so that the sections can be screwed together to form a longer
handle. The other end of one section is rounded and the other
two sections have holes drilled and metal fittings attached.
The extension handle is stated to be used on paint rollers and
paint pads. However, as imported, the article is an extension
handle and not a paint roller handle.
The applicable subheading for the wooden extension handle
will be 4417.00.8010, Harmonized Tariff Schedule of the United
States (HTS), which provides for other tool handles, of wood.
The rate of duty will be 8 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