CLA-2-82:RR:NC:N1:118 R01213
Mr. Heidar Nuristani
Central Purchasing, LLC
3491 Mission Oaks Boulevard
Camarillo, CA 93012
RE: The tariff classification of the “Lead More Hammer Set” from Taiwan.
Dear Mr. Nuristani:
In your letter, dated December 21, 2004, you requested a tariff classification ruling.
The “Lead More Hammer Set,” item LMH-25Q09, features a multifunction, forged steel hammer whose head weighs less than 1.5 kg and is designed to receive bits. The hammer set comes with 9 interchangeable, chrome vanadium bits. Bits included are 1 cross curve, 2 ball peen, 1 ball type, 1 end small curve, 1 angle groove, 1 round face, 1 square face and 1 multi curve. The set is packed in a fitted plastic case. It is used for auto body repair, sheet metal work, student crafts and personal work.
The applicable subheading for the “Lead More Hammer Set” will be 8205.20.3000, Harmonized Tariff Schedule of the United States (HTS), 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.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R.).
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