CLA-2-93:RR:NC:2:224 M81987
Ms. Lea Ford
John S. Connor, Inc.
Corporate Headquarters
799 Cromwell Park Drive
Suites A-G
Glen Burnie, MD 21061
RE: The tariff classification of a decorative ax from China
Dear Ms. Ford:
In your letter dated March 22, 2006, you requested a tariff classification ruling, on behalf of Szco supplies Inc., your client.
You are requesting the tariff classification on an item that is described as a decorative ax. There has been no designated item number indicated for the decorative ax. The product cannot be used for actual cutting of any kind, but rather would be mounted on a wall for display.
The Harmonized Commodity and Coding System Explanatory Notes (ENs) constitute the official interpretation of the Harmonized System. While not legally binding and therefore not dispositive, the ENs provide a commentary on the scope of each heading of the Harmonized System and thus are useful in ascertaining the classification of merchandise under the System. The ENs covering swords, cutlasses, bayonets, lances and similar arms states the following, in part: This heading covers weapons such as swords…cutlasses, bayonets, lances, spears…stilettos and daggers. Their blades usually consist of high quality steel, and in some cases a more or less elaborate shield or handguard is included. The weapons remain classified in this heading even if used only for ceremonial or decorative purposes, or as theatrical properties.
The applicable subheading for the decorative ax (no item number indicated) will be 9307.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for swords, cutlasses, bayonets, lances and similar arms and parts thereof and scabbards and sheaths therefor. The rate of duty will be 2.7% ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
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