CLA-2-82:OT:RR:NC:1:118
Ms. Una Gauthier
Barthco International, division of OHL
One CVS Drive
Woonsocket, RI 02895
RE: The tariff classification of a beer hammer bottle opener and ice crusher from China.
Dear Ms. Gauthier:
In your letter dated April 22, 2009, on behalf of CVS/Pharmacy, you requested a tariff classification ruling. The sample you have submitted is being returned as you requested.
You describe item 692474 as a beer hammer bottle opener and ice crusher. The item is in the shape of a hammer and is made of steel with a rubber handle. You state that the head of the hammer can be used to crush ice. The other side of the hammer head is a bottle opener. The item weighs less than 1.5 kg.
The applicable subheading for item 692474 will be 8205.20.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for handtools (including glass cutters) not elsewhere specified or included; blow torches and similar self-contained torches; vises, clamps and the like, other than accessories for and parts of machine tools; anvils; portable forges; hand- or pedal-operated grinding wheels with frameworks; base metal parts thereof: hammers and sledge hammers, and parts thereof: with heads not over 1.5 kg each. The rate of duty 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/.
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