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The tariff classification of a wooden extension handle fromTaiwan
Issued May 22, 1992 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboard87 873984 (May 22, 1992)
Tariff classification
HTS codes: 4417.00.8010
Headings: 4417
Product description
It is a wooden extension handle in three dowel sections. Each section is approximately 14 inches long and is threaded on one end so that the sections can be screwed together to form a longer handle. The other end of one section is rounded and the other two sections have holes drilled and metal fittings attached. The extension handle is stated to be used on paint rollers and paint pads. However, as imported, the article is an extension handle and not a paint roller handle.
CBP rationale
The applicable subheading for the wooden extension handle will be 4417.00.8010, Harmonized Tariff Schedule of the United States (HTS), which provides for other tool handles, of wood.
Full text
NY 873984 May 22, 1992 CLA-2-44:S:N:N1:230 873984 CATEGORY: Classification TARIFF NO.: 4417.00.8010 Mr. John Mattson Norman G. Jensen, Inc. 3050 Metro Drive, Suite #300 Minneapolis, MN 55425 RE: The tariff classification of a wooden extension handle from Taiwan Dear Mr. Mattson: In your letter dated April 24, 1992, on behalf of the importer Padco, Inc., you requested a tariff classification ruling. A sample of the article to be classified was submitted. It is a wooden extension handle in three dowel sections. Each section is approximately 14 inches long and is threaded on one end so that the sections can be screwed together to form a longer handle. The other end of one section is rounded and the other two sections have holes drilled and metal fittings attached. The extension handle is stated to be used on paint rollers and paint pads. However, as imported, the article is an extension handle and not a paint roller handle. The applicable subheading for the wooden extension handle will be 4417.00.8010, Harmonized Tariff Schedule of the United States (HTS), which provides for other tool handles, of wood. The rate of duty will be 8 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 New York Seaport
More rulings on the same tariff codes
The tariff classification of artists’ and cosmetic brush handles of wood from Italy
The tariff classification of parts of a snow shovel from Canada.
The tariff classification of brush handles, broom backs and brush backs from Canada
The tariff classification of a letter opener and two handles for letter openers from India.
The tariff classification of a paint roller extension handlefrom Taiwan
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