CLA-2-82:RR:NC:1:118 F89716
Mr. Steve Homokay
PBB Global Logistics
434 Delaware Ave.
Buffalo, NY 14202
RE: The tariff classification of a Life Hammer from Canada.
Dear Mr. Homokay:
In your letter dated July 13, 2000, on behalf of your client, Micris One, Ontario, Canada, you requested a tariff classification ruling.
You have described your submitted sample as a Life Hammer. It is used in an automobile emergency to break a car window when the door is not functional or to cut seat belts that jam. The Life Hammer is made of steel and plastic. It is 3” in length, 1” in width and 5” in height. There is a weighted steel point at one end that is used to break glass and a protected razor-sharp knife at the other end, which is used to cut a malfunctioning seat belt. There is also a velcro strip attached to the handle that mounts to the vehicle carpet.
Your merchandise is considered composite goods, consisting of different materials or made up of different components. This item shall be classified as if it consisted of the material or component, which gives it its essential character. In this instance, the hammer portion of the tool imparts the essential character.
The applicable subheading for the Life Hammer will be 8205.20.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for hammers and sledge hammers, and parts thereof: with heads not over 1.5 kg each. The general rate of duty will be 6.2% ad valorem.
Consideration was given to classifying this product under subheading 8205.59.8000, HTS, as you have suggested. However, as the item acts as a striking tool, your suggested classification is deemed inappropriate.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of this 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 212-637-7025.
Sincerely,
Robert B. Swierupski
Director
National Commodity
Specialist Division