The tariff classification of a wooden hammering block, a heel iron and felt glides from GermanyDear Mr. Vick:
Issued November 14, 2002 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6307.90.9889, 7326.90.8586, 4417.00.8090
Product description
The hammering block consists of a wood block measuring approximately 19-3/4” long by 2-1/8” wide by ¾” thick. It has rounded edges and a ½” diameter hole near one end. A polished steel handle is mounted on the top center of the block. The hammering block is used to push the tongued and grooved edges and ends of the floor planks together during the installation of a floor. The heel iron is a 3/16” thick by 1-1/8” wide by 11-1/2” long metal bar with shaped bent ends. The bottom surface is covered with felt. The heel iron is used to fit the floor planks in place during the installation of a floor. The felt glides are round felt pads ¾” in diameter and ¼” thick. They are attached to furniture to protect the floor. Two packages of felt glides were submitted. One package contains four self-adhesive felt glides with peel-off paper strips. The other package contains four self-adhesive felt glides with peel-off paper strips and four plastic mounting caps with four metal screws. The catalog shows a plastic cap screwed onto the bottom of a chair leg and a felt glide being inserted inside the cap. The plastic cap is designed to be used with the felt glide. The plastic cap and felt glide together form a composite good whose essential character is imparted by the felt glide.
CBP rationale
The applicable subheading for the wooden hammering block will be 4417.00.8090, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for tools, tool bodies, tool handles, broom or brush bodies and handles, of wood, other, other. The applicable subheading for the heel iron will be 7326.90.8586, HTSUSA, which provides for other articles of iron or steel. The applicable subheading for both the self-adhesive felt glides and the screw-fitting felt glides with plastic caps will be 6307.90.9889, HTSUSA, which provides for other made up articles, .
Full text
NY I87419 November 14, 2002 CLA-2-44:RR:NC:2:230 I87419 CATEGORY: Classification TARIFF NO.: 4417.00.8090; 7326.90.8586; 6307.90.9889 Mr. Stanley Vick Kuehne & Nagel, Inc. 235 Southfield Parkway Forest Park, GA 30297 RE: The tariff classification of a wooden hammering block, a heel iron and felt glides from Germany Dear Mr. Vick: In your letter dated October 11, 2002, on behalf of the importer, Parador USA Inc., you requested a tariff classification ruling. The ruling was requested on a wooden hammering block, a heel iron and two kinds of felt glides. Samples of the products and a flooring catalogue were submitted. The hammering block consists of a wood block measuring approximately 19-3/4” long by 2-1/8” wide by ¾” thick. It has rounded edges and a ½” diameter hole near one end. A polished steel handle is mounted on the top center of the block. The hammering block is used to push the tongued and grooved edges and ends of the floor planks together during the installation of a floor. The heel iron is a 3/16” thick by 1-1/8” wide by 11-1/2” long metal bar with shaped bent ends. The bottom surface is covered with felt. The heel iron is used to fit the floor planks in place during the installation of a floor. The felt glides are round felt pads ¾” in diameter and ¼” thick. They are attached to furniture to protect the floor. Two packages of felt glides were submitted. One package contains four self-adhesive felt glides with peel-off paper strips. The other package contains four self-adhesive felt glides with peel-off paper strips and four plastic mounting caps with four metal screws. The catalog shows a plastic cap screwed onto the bottom of a chair leg and a felt glide being inserted inside the cap. The plastic cap is designed to be used with the felt glide. The plastic cap and felt glide together form a composite good whose essential character is imparted by the felt glide. The applicable subheading for the wooden hammering block will be 4417.00.8090, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for tools, tool bodies, tool handles, broom or brush bodies and handles, of wood, other, other. The rate of duty will be 5.1 percent ad valorem. The applicable subheading for the heel iron will be 7326.90.8586, HTSUSA, which provides for other articles of iron or steel. The rate of duty will be 2.9 percent ad valorem. The applicable subheading for both the self-adhesive felt glides and the screw-fitting felt glides with plastic caps will be 6307.90.9889, HTSUSA, which provides for other made up articles, . . . other. The rate of duty will be 7 percent ad valorem. The samples were found to be not marked with the country of origin. Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in 19 CFR 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, either directly, by reference, or by implication, is accurate and complete in every material respect. This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of Customs and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by the Customs Service. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). 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 Paul Garretto at 646-733-3035. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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