N331298 N3 Ruling Active

The tariff classification of a Sidewalk Ice Scraper from Canada

Issued March 8, 2023 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8205.59.5510

Headings: 8205

Product description

The imported item is identified as a Sidewalk Ice Scraper, product #85566 and model #GSHSW7D. This hand-operated tool consists of a wooden D-shaped handle attached to a 7” wide serrated-edge steel blade. You have stated that the overall length of the tool is 44” and that it is designed to scrape ice from a sidewalk.

CBP rationale

The applicable subheading for the Sidewalk Ice Scraper, product #85566 and model #GSHSW7D, will be 8205.59.5510, 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 or water-jet cutting machines; anvils; portable forges; hand- or pedal-operated grinding wheels with frameworks; base metal parts thereof: other: other: of iron or steel: other: edged handtools: other.

Full text

N331298 March 8, 2023 CLA-2-82:OT:RR:NC:N1:118 CATEGORY: Classification TARIFF NO.: 8205.59.5510 Serge Beauchemin Garant 375 Chemin St-François Ouest St-François G0R 3A0 Canada RE: The tariff classification of a Sidewalk Ice Scraper from Canada Dear Mr. Beauchemin: In your letter dated March 3, 2023, you requested a tariff classification ruling. The imported item is identified as a Sidewalk Ice Scraper, product #85566 and model #GSHSW7D.  This hand-operated tool consists of a wooden D-shaped handle attached to a 7” wide serrated-edge steel blade.  You have stated that the overall length of the tool is 44” and that it is designed to scrape ice from a sidewalk. You suggested classifying the tool within subheading 8201.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for spades and shovels.  These types of tools are designed to dig and scoop material.  The primary function of the Sidewalk Ice Scraper is to scrape ice from the sidewalk.  Therefore, your proposed classification is incorrect. The applicable subheading for the Sidewalk Ice Scraper, product #85566 and model #GSHSW7D, will be 8205.59.5510, 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 or water-jet cutting machines; anvils; portable forges; hand- or pedal-operated grinding wheels with frameworks; base metal parts thereof: other: other: of iron or steel: other: edged handtools: other.  The general 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 at https://hts.usitc.gov/current This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Anthony Grossi at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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