The tariff classification of a dead blow hammer

N246481 October 23, 2013 CLA-2-73:OT:RR:NC:N1:113 CATEGORY: Classification TARIFF NO.: 7326.90.85 Mr. Toube Pathammavong Estwing Manufacturing Company 2647 Eighth Street Rockford, IL 61109 RE: The tariff classification of a dead blow hammer Dear Mr. Pathammavong: In your letter dated September 19, 2013, you requested a tariff classification ruling. Pictures and descriptive literature for the dead blow hammer were submitted for our review. The article in question is identified in your letter as an Estwing Dead Blow Hammer, Item #CCD45. You indicated that the subject hammer will be used in various fields of construction and for home improvement projects. The article in question contains a steel canister, a steel shot and a steel handle that are completely encased in polyurethane (PU). The steel canister is welded to a rod for strength and safety. The steel shot filled canister provides dead blow action in the head for sustained impact, maximum power and striking force. The submitted literature indicated that the Estwing Dead Blow Hammer, Item #CCD45, measures approximately 117 mm in head length, 364 mm in overall length and 57 mm in face diameter. The hammer weighs approximately 10.2 kg. You stated in your letter that the hammer is manufactured in the United States and will be exported to Canada. Consideration was given to your proposed classification of 8205.20, Harmonized Tariff Schedule of the United State (HTSUS), which provides for hammers and sledge hammers.  However, Note 1 to Chapter 82 states in pertinent part that “this chapter covers only articles with a blade, working edge, working surface or other working part of: (a) base metal....”  Inasmuch as this item is entirely coated with polyurethane, classification within Chapter 82 would be incorrect.  The hammer under consideration is a composite article that consists of a steel component and a PU component.  The steel component and the PU component are classified in different headings.  Classification of merchandise under the HTSUS, is in accordance with the General Rules of Interpretation (GRIs), taken in order.  GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes.  Since no one heading in the tariff schedule covers the steel and PU components of the hammer in combination, GRI 1 cannot be used as a basis for classification.  GRI 3(b) provides that mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale shall be classified as if they consisted of the material or component which gives them their essential character. As the dead blow hammer is a composite good, we must apply rule 3(b), which provides that composite goods are to be classified according to the component that gives the goods their essential character.  EN VIII to GRI 3(b) explains that “the factor which determines essential character will vary as between different kinds of goods.  It may, for example, be determined by the nature of the material or component, its bulk, quantity, weight or the use of the goods.”  We must determine whether the steel or the PU component imparts the essential character to the hammer in question. It is the role of the constituent materials or components in relation to the use of the good that imparts the essential character. In this case, the hammer under consideration is used in construction and home movement projects as a pounding and striking force, and the steel components directly perform the function of pounding and striking. The PU component performs the function of eliminating or minimizing denting and marring, and reduces swing fatigue, sting and vibration. Therefore, it is the opinion of this office that the steel imparts the essential character to the hammer. In accordance with GRI 3(b), the Estwing Dead Blow Hammer under consideration will be classified in heading 7326, HTSUS, which provides for other articles of iron or steel. The applicable subheading for the Estwing Dead Blow Hammer, Item #CCD45, will be 7326.90.85, HTSUS, which provides for other articles of iron or steel, other…other. 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 Ann Taub at (646) 733-3018. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division