CLA-2-82:OT:RR:NC:N1:118
Mr. Michael Gamble
Compliance Officer
Expeditors International of Washington, Inc.
21318 64th Ave. South
Kent, WA 98032
RE: The tariff classification of axes from Taiwain.
Dear Mr. Gamble:
In your letter dated July 3, 2008, on behalf of Wilmar Corporation, you requested a tariff classification ruling. The samples you have submitted, items M7109, M7110, M7111 and M7112, are being returned. Item M7113 is being retained by this office.
You submitted five samples to this office for review. Items M7109 and M7110 are described as single bit axes with steel heads and long fiberglass handles, suitable for use with two hands. Item M7019 has a 3.5 lb head and item M7110 has a 6 lb head. You describe item M7112 as a single bit 1.25 lb axe with a steel head and short fiberglass handle, suitable for working with one hand. Items M7111 and M7113 are listed as splitting mauls with steel heads and long fiberglass handles, suitable for working with two hands. You state that the maul heads have a sledgehammer on one side and a blade similar to an axe on the other side. Item M7111 has an 8 lb head and item M7113 has a 6 lb head.
The applicable subheading for the items M7109, M7110 and M7112 will be 8201.40.6010, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for handtools of the following kinds and base metal parts thereof: spades, shovels, mattocks, picks, hoes, forks and rakes; axes, bill hooks and similar hewing tools; secateurs and pruners of any kind; scythes, sickles, hay knives, hedge shears, timber wedges and other tools of a kind used in agriculture, horticulture or forestry: axes, bill hooks and similar hewing tools, and parts thereof: other: axes and adzes, and parts thereof. The duty rate will be 6.2% 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/.
Your inquiry does not provide enough information for us to give a classification ruling on items M7111 and M7113. Your request for a classification ruling should include the following:
What is the function of the tapered peen with the blade?
Are the tapered peens on the tools intended to open the split in the log, act as an axe, or both?
You described the maul heads as having a sledgehammer on one side and a blade on the other. What is the function of the sledgehammer portion?
Is another tool used to strike the sledgehammer portion, thus driving the blade into the wood?
When this information is available, you may wish to consider resubmission of your request. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you.
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 Kathy Campanelli at (646) 733-3021.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division