CLA-2-82:RR:NC:115 D85521

Mr. Thomas R.McKelvey
D & H International,Inc.
8100 26th Avenue South Suite 128
Bloomington, MN. 55425

RE: The tariff classification of an ice auger and blades from Sweden.

Dear Mr. McKelvey:

In your letter dated November 25, 1998 you requested a tariff classification ruling on behalf of your client Strike Master.

In your letter there are four items that will be imported. The first item are Power lazer blades which attach to the Auger to cut through the ice. The blades are composed of stainless steel. The second item is a Lazer ice Auger. The Auger is spiral shaped and is used in drilling holes into the ice. The Auger is attached to a motor which is not being imported. The third item are Mora Blades which attach to the Auger to cut through the ice. The fourth item is a Mora ice Auger. The Auger attaches to a handle which is turned by hand and is used in drilling holes into the ice. The blades will be sold as refills for the Augers.

The applicable subheading for the ice auger and blades will be 8205.59.5510, Harmonized Tariff Schedule of the United States (HTS), which provides for Hand tools: Other of iron or steel: Other. The rate of duty will be 5.3% ad valorem.

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 Melvyn Birnbaum at 212-466-5487.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division