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NY 850422

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CLA-2-82:S:N:N1:115 850422

CATEGORY: CLASSIFICATION

TARIFF NO.: 8205.20.6000

Ms. Denise E. Descoteaux
Harper Robinson & Co.
205 King St., Suite 102
P.O. Box 977
Charleston, S.C. 29402

RE: The tariff classification of steel mauls from China.

Dear Ms. Descoteaux:

In your letter dated March 7, 1990, on behalf of Sugihara Trading of California, Inc., Los Angeles, California, you requested a tariff classification ruling.

The article under advisement is described as a wood splitting maul. Both the head and the handle are made of steel with the head or maul portion weighing 11 1/2 pounds. A maul is defined as a hammer for driving stakes or wedges. The maul head is designed with a blade similar to an axe on one side and a sledge hammer on the other side.

We note your January 11, 1990 letter that mauls have been classified under the axe heading in 8201.40.6000 and that you propose classification under the heading for other handtools of a kind used in agriculture etc. in 8201.90.6000. The heading for hammers is however, more specific than other hand tools and since the maul is defined as a hammer it cannot be classified in either of your suggested classifications.

The applicable subheading for the mauls will be 8205.20.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for hammers and sledge hammers, and parts thereof with heads over 1.5 kg each. The rate of duty will be 2.1 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).  A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

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See also:

• Tariff No.: 8201.40.60 - Axes, bill hooks and similar hewing tools (o/than machetes), and base metal parts thereof
• Tariff No.: 8201.90.60 - Base metal hand tools of a kind used in agriculture, horticulture or forestry nesoi, and base metal parts thereof
• Tariff No.: 8205.20.60 - Hammers and sledge hammers, with heads over 1.5 kg each, and base metal parts thereof