R04183 R0 Ruling Active

The tariff classification of a hammer from China

Issued June 30, 2006 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 7326.90.8587

Headings: 7326

Product description

The merchandise is called the Compo-Cast® Soft –Face Sledge Hammer (item number 57-550). It is a steel hammer covered entirely with a plastic coating. The overall length of the hammer is approximately 19.5 inches, and the head of the hammer weighs 5 ounces.

CBP rationale

The applicable subheading for the plastic-covered hammer will be 7326.90.8587, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of iron or steel, other.

Full text

NY R04183 June 30, 2006 CLA-2-73:RR:NC:N1:113 R04183 CATEGORY: Classification TARIFF NO.: 7326.90.8587 Ms. Donna Hiltpold The Stanley Works 480 Myrtle Street New Britain, CT 06053 RE: The tariff classification of a hammer from China Dear Ms. Hiltpold: In your letter dated June 13, 2006, you requested a tariff classification ruling. The merchandise is called the Compo-Cast® Soft –Face Sledge Hammer (item number 57-550). It is a steel hammer covered entirely with a plastic coating. The overall length of the hammer is approximately 19.5 inches, and the head of the hammer weighs 5 ounces. The applicable subheading for the plastic-covered hammer will be 7326.90.8587, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of iron or steel, other. The rate of duty will be 2.9 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 James Smyth at 646-733-3018. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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