CLA-2-93:RR:NC:2:224 L85452
Mr. Manual T. Salang
6226 Roudsby Lane
Alexandria, VA 22315
RE: The tariff classification of 5 different bolos from the Philippines
Dear Mr. Salang:
In your letter dated May 19, 2005, you requested a tariff classification ruling.
You are requesting the tariff classification on items that are called bolos. The definition of a bolo is a type of cutlass used for agricultural and domestic work, and also as a fighting weapon. There are 5 different bolos illustrated on an attachment to the ruling request. The bolos are described as follows: a 19 ½ inch bolo with a 16 ¼ inch holster (sheath), an 18 inch bolo, a 22 ½ inch bolo with a 21 inch holster, a 19 ½ inch bolo with a 14 ¼ inch holster, and a 17 inch bolo. Illustrations were submitted, instead of samples.
The applicable subheading for the 5 bolos (and 3 holsters), as described above, no item numbers indicated, will be 9307.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for swords, cutlasses, bayonets, lances and similar arms and parts thereof and scabbards and sheaths thereof. The rate of duty will be 2.7% ad valorem.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Tom McKenna at 646-733-3025.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division