N245394 N2 Ruling Active

The tariff classification of plastic hammers from Germany

Issued September 19, 2013 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3926.90.9980

Headings: 3926

Product description

Descriptive literature was included with your request. Item Hazet 1953-50 is a hammer with a polyvinyl chloride (PVC) plastic head. Item Hazet 1959-3 is a bumping mallet style hammer with a PVC plastic head.

CBP rationale

The applicable subheading for the Hazet PVC head hammer and the Hazet PVC head bumping mallet style hammer will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other.

Full text

N245394 September 19, 2013 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3926.90.9980 Mr. Bernard D. Liberati Morris Freidman & Company P.O. Box 1550 1153 Marlkress Road Cherry Hill, NJ 08003 RE: The tariff classification of plastic hammers from Germany Dear Mr. Liberati: In your letter dated August 9, 2013, on behalf of Anglo American, you requested a tariff classification ruling. Descriptive literature was included with your request. Item Hazet 1953-50 is a hammer with a polyvinyl chloride (PVC) plastic head. Item Hazet 1959-3 is a bumping mallet style hammer with a PVC plastic head. The applicable subheading for the Hazet PVC head hammer and the Hazet PVC head bumping mallet style hammer will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other. The rate of duty will be 5.3 percent 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 Joan Mazzola at (646) 733-3023. Sincerely, Myles B. Harmon Acting Director National Commodity Specialist Division

View original on CBP CROSS →

More rulings on the same tariff codes

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →