The tariff classification of post hole digging bars from India.

N037133 September 15, 2008 CLA-2-82:OT:RR:NC:N1:118 CATEGORY: Classification TARIFF NO.: 8205.59.5510 Ms. Tracy Davis Sr. Transportation/Import Manager Ames True Temper 465 Railroad Ave. Camp Hill, PA 17011 RE: The tariff classification of post hole digging bars from India. Dear Ms. Davis: In your letter dated August 28, 2008, you requested a tariff classification ruling. Ames True Temper’s posthole digging bars, item numbers 1160000 and 1168000, are one piece, straight handled, forged steel bars that are about 1” in diameter. The digging end of the bars has a double beveled flat blunt edge that is approximately 2 ½” to 3” in width and approximately 8” in length from the point of beveling. Item number 1160000 is 69” long and item number 1168000 is 48” long. They are referred to as simple bars that can be used in place of a posthole digger to dig holes in the soil for posts as well as other purposes. The applicable subheading for the posthole digging bars will be 8205.59.5510, Harmonized Tariff Schedule of the United States (HTSUS), which provides for handtools (including glass cutters) not elsewhere specified or included; blow torches and similar self-contained torches; vises, clamps and the like, other than accessories for and parts of machine tools; anvils; portable forges; hand- or pedal-operated grinding wheels with frameworks; base metal parts thereof: other handtools (including glass cutters) and parts thereof: other: other: of iron or steel: other: edged handtools: other. The rate of duty will be 5.3% ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. Consideration was given to classifying this product within subheading 8205.59.3010, as a crowbar, as you suggested, however, a bar designed to dig or dislodge dirt is not of the class or kind as a bar manufactured to the standards of a crowbar. 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 Kathy Campanelli at (646) 733-3021. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division