CLA-2-84:OT:RR:E:NC:1:104
Mr. Heidar Nuristani
Central Purchasing, LLC
3491 Mission Oaks Blvd.
Camarillo, CA 93012
RE: The tariff classification of a firewood splitter from China
Dear Mr. Nuristani:
In your letter dated March 5, 2008 you requested a tariff classification ruling.
Item number 95847 is a foot operated firewood splitter. The device weighs 19.1 pounds and measures 32 ½ inches long x 10 ½ inches wide x 21 inches high. The splitter is constructed from steel tubes with cutting blades of carbon steel.
The applicable subheading for the firewood splitter, item number 95847 will be 8465.96.0015, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Machine tools (including machines for nailing, stapling, glueing or otherwise assembling) for working wood, cork, bone, hard rubber, hard plastics or similar hard materials: Splitting, slicing or paring machines…For woodworking: Log splitters. The rate of duty will be 2.4 percent 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/.
The merchandise in question may be subject to antidumping duties or countervailing duties. Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs and Border Protection. You can contact them at http://www.trade.gov/ia/ (click on “Contact Us”). For your information, you can view a list of current AD/CVD cases at the United States International Trade Commission website at http://www.usitc.gov (click on “Antidumping and countervailing duty investigations”), and you can search AD/CVD deposit and liquidation messages using the AD/CVD Search tool at http://www.cbp.gov (click on “Import” and “AD/CVD”).
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 Patricia O’Donnell at 646-733-3011.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division