CBP Ruling N076481 — The tariff classification of ceremonial fireman’s axes from China.

Tariff classification

Headings: 8201

Product description

You describe the items as ceremonial fireman’s axes. You listed the following style numbers and axe sizes: 05-330-200 Chrome Plated 15 inch, 02-330-201 Gold Plated 15 inch, 05-323-200 Chrome Plated 36 inch and 05-323-201 Gold Plated 36 inch. You have stated that these ceremonial axes resemble traditional axes. However, the axe heads are made of cast steel with decorative gold or chrome plating. In addition, the heads are blunt by design and flatter on the sides to allow for a better engraving surface. The wooden handles are straighter with less curvature than utilitarian axes to offer a better surface for engraving. The axes will be imported packaged in a cardboard box with a poly-foam insert.

CBP rationale

The applicable subheading for the each style of the ceremonial fireman’s axes will be 8201.40.6010, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for handtools of the following kinds and base metal parts thereof: spades, shovels, mattocks, picks, hoes, forks and rakes; axes, bill hooks and similar hewing tools; secateurs and pruners of any kind; scythes, sickles, hay knives, hedge shears, timber wedges and other tools of a kind used in agriculture, horticulture or forestry: axes, bill hooks and similar hewing tools, and parts thereof: other: axes and adzes, and parts thereof.

Full text

N076481 October 7, 2009 CLA-2-82:OT:RR:NC:1:118 CATEGORY: Classification TARIFF NO.: 8201.40.6010 Mr. Robert A. Hanson, Jr. William L. Griffin & Company, Inc. d/b/a Griffin & Company Logistics 7830 12th Ave. S. Minneapolis, MN 55425 RE: The tariff classification of ceremonial fireman’s axes from China. Dear Mr. Hanson: In your letter dated September 18, 2009, on behalf of Engraving & Awards of NE, Inc., you requested a tariff classification ruling. You describe the items as ceremonial fireman’s axes. You listed the following style numbers and axe sizes: 05-330-200 Chrome Plated 15 inch, 02-330-201 Gold Plated 15 inch, 05-323-200 Chrome Plated 36 inch and 05-323-201 Gold Plated 36 inch. You have stated that these ceremonial axes resemble traditional axes. However, the axe heads are made of cast steel with decorative gold or chrome plating. In addition, the heads are blunt by design and flatter on the sides to allow for a better engraving surface. The wooden handles are straighter with less curvature than utilitarian axes to offer a better surface for engraving. The axes will be imported packaged in a cardboard box with a poly-foam insert. The applicable subheading for the each style of the ceremonial fireman’s axes will be 8201.40.6010, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for handtools of the following kinds and base metal parts thereof: spades, shovels, mattocks, picks, hoes, forks and rakes; axes, bill hooks and similar hewing tools; secateurs and pruners of any kind; scythes, sickles, hay knives, hedge shears, timber wedges and other tools of a kind used in agriculture, horticulture or forestry: axes, bill hooks and similar hewing tools, and parts thereof: other: axes and adzes, and parts thereof. The duty rate 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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