CLA-2-82:S:N:N3:115 889055
Mr. J. Astengo Jr.
J. Astengo Co.
444W. Ocean Blvd., Suite 1505
Long Beach, CA 90801-1131
RE: The tariff classification of splitting mauls from China.
Dear Mr. Astengo:
In your letter dated August 2, 1993, you requested a tariff
classification ruling, on behalf of King Machinery, City of
Industry, CA.
The subject items are described as follows:
a) #1282B-011 - 6 lbs. Splitting Maul w/wooden handle 30
inches long
b) #1283B-011 - 8 lbs. Splitting Maul w/wooden handle 33.5
inches long
Both splitting mauls are used for splitting firewood.
The applicable subheading for both items 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 duty rate will be
2.1% 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