The tariff classification of drywall hammers from China.
Issued June 11, 2009 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 8205.20.3000
Headings: 8205
Product description
You have described the merchandise as drywall hammers for installing and removing drywall. One style is all steel and the other has a steel head with wooden handle. You have stated that the hammers weigh less than 1.5 kgs. The literature that you have provided to further describe this specialized hammer indicates that the hammers will have a serrated face with hatchet-shaped backs for cutting drywall.
CBP rationale
The applicable subheading for the above referenced drywall hammers will be 8205.20.3000, 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: hammers and sledge hammers, and parts thereof: with heads not over 1.
Full text
N063835 June 11, 2009 CLA-2-82:OT:RR:NC:N1:118 CATEGORY: Classification TARIFF NO.: 8205.20.3000 Mr. Mel Speizer 3075 Windsor Place Boca Raton, FL 33434 RE: The tariff classification of drywall hammers from China. Dear Mr. Speizer: In your letter dated June 3, 2009, you requested a tariff classification ruling on behalf of your client, Newway Tools factory, China. You have described the merchandise as drywall hammers for installing and removing drywall. One style is all steel and the other has a steel head with wooden handle. You have stated that the hammers weigh less than 1.5 kgs. The literature that you have provided to further describe this specialized hammer indicates that the hammers will have a serrated face with hatchet-shaped backs for cutting drywall. The applicable subheading for the above referenced drywall hammers will be 8205.20.3000, 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: hammers and sledge hammers, and parts thereof: with heads not over 1.5 kg each. The rate of duty will be 6.2% 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/. 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
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