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The tariff classification of splitting mauls from China.
Issued August 16, 1993 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboard88 889055 (August 16, 1993)
Tariff classification
HTS codes: 8205.20.6000
Headings: 8205
Product description
described as follows: a) #1282B-011 - 6 lbs. Splitting Maul w/wooden handle 30 inches long b) #1283B-011 - 8 lbs. Splitting Maul w/wooden handle 33.5 inches long Both splitting mauls are used for splitting firewood.
CBP rationale
The applicable subheading for both items 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.
Full text
NY 889055 August 16, 1993 CLA-2-82:S:N:N3:115 889055 CATEGORY: Classification TARIFF NO.: 8205.20.6000 Mr. J. Astengo Jr. J. Astengo Co. 444W. Ocean Blvd., Suite 1505 Long Beach, CA 90801-1131 RE: The tariff classification of splitting mauls from China. Dear Mr. Astengo: In your letter dated August 2, 1993, you requested a tariff classification ruling, on behalf of King Machinery, City of Industry, CA. The subject items are described as follows: a) #1282B-011 - 6 lbs. Splitting Maul w/wooden handle 30 inches long b) #1283B-011 - 8 lbs. Splitting Maul w/wooden handle 33.5 inches long Both splitting mauls are used for splitting firewood. The applicable subheading for both items 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 duty rate will be 2.1% 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 sledge hammers from Vietnam.
The tariff classification of sledge hammers from Taiwan.
The tariff classification of a tamper head from China.
The tariff classification of tools from China.
The tariff classification of steel mauls from China.
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