CLA-2 OT:RR:CTF:TCM H060002 JPJ
Ms. Zoe Greye
Logistics & Customs Specialist
Black Diamond Equipment, Ltd.
2084 East 3900 South
Salt Lake City, UT 84124
RE: Classification of ice-climbing axes, adzes and hammers
Dear Ms. Greye:
This letter is in response to your request, dated April 29, 2009, wherein you requested a binding ruling pertaining to the classification under the Harmonized Tariff Schedule of the United States (HTSUS) of ice tools. You advise that the merchandise has been previously imported. Samples of the merchandise were submitted with your request. You have requested that the samples be returned.
FACTS:
The merchandise at issue is described as the Cobra Hammer (BD412078), the Viper adze (BD412077), the Venom Hammer (BD412081), and the Raven Pro Ice Axe (BD410162). Each is an ice tool specifically designed for climbing frozen, snow and ice-covered slopes.
The Cobra Hammer (BD412078) is described as a modular ice tool with an ultra-light carbon fiber shaft with a rubber grip on the lower shaft, removable fang and laser strike and an adze head. It is 50 cm long, and weighs 588 g with a hammer, or 617 g with an adze.
The Viper adze (BD412077) is described as a technical, all terrain tool, built with a hydroformed shaft to increase stiffness and reduce weight, while maintaining exceptional clearance. The head is equipped with an adze but can also come with a hammer. It is 50 cm long, and weighs 655 g with an adze, or 625 g with a hammer. It is equipped with a Viper fang, Strike, and laser pick .
The Venom Hammer (BD412081) is described as a modular piolet with a curved shaft. It is designed with an interchangeable pick design (Venom classic pick and Venom tech pick, which has a more technical reverse curve), but is equipped with a tech pick and includes a lockdown leash. The head consists of a hammer. It comes in two lengths, 50 and 57 cm, and weighs 528 g without the leash.
The Raven Pro Ice Axe (BD410162) is described as an ice tool that is pointed at the base of the shaft, and has a head consisting of a pick and an adze.
ISSUE:
Whether the ice-climbing axes, adzes, and hammers are classifiable as hand tools of headings 8201 and 8205, HTSUS, or as sports equipment of heading 9506, HTSUS.
LAW AND ANALYSIS:
Classification under the HTSUS is made in accordance with the General Rules of Interpretation (GRI’s). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs may then be applied.
The HTSUS provisions under consideration are as follows:
8201 Handtools of the following kinds and base metal parts thereof; spades, shovels, mattocks, picks, hoes, forks and rakes; axes, bill hooks and similar hewing tools; secateurs and pruners of any kind; scythes, sickles, hay knives, hedge shears, timber wedges and other tools of a kind used in agriculture, horticulture or forestry:
* * *
8205 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; anvils; portable forges; hand- or pedal-operated grinding wheels with frameworks; base metal parts thereof:
* * *
9506 Articles and equipment for general physical exercise, gymnastics, athletics, other sports (including table-tennis) or outdoor games, not specified or included elsewhere in this chapter; swimming pools and wading pools; parts and accessories thereof:
* * *
Note 1 to Section XV, HTSUS, which includes Chapter 82, HTSUS, provides, in relevant part:
1. This section does not cover:
* * *
(l) Articles of chapter 95 (for example, toys, games, sports equipment);
* * *
* * * * *
The Harmonized Commodity Description and Coding System Explanatory Notes ("EN’s") constitute the official interpretation of the Harmonized System at the international level. While neither legally binding nor dispositive, the EN’s provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings. See T.D. 89-80, 54 Fed. Reg. 35127-28 (Aug. 23, 1989).
The ENs to heading 8201, HTSUS, provide, in relevant part:
This heading covers hand tools mainly used in agriculture, horticulture or forestry, though some may also be used for other purposes (e.g., in road work, navvying, mining, quarrying, woodworking or household work).
* * *
The heading includes:
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(4) Axes, bill hooks and similar hewing tools, including felling axes, hand axes, hatchets, choppers, adzes, slashers and matchets.
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The heading also excludes:
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(e) Ice axes (heading 95.06).
The ENs to heading 8205, HTSUS, provide, in relevant part:
This heading covers all hand tools not included in other headings of this Chapter or elsewhere in the Nomenclature (see the General Explanatory Notes to this Chapter), together with certain other tools or appliances specifically mentioned in the title.
It includes a large number of hand tools (including some with simple hand-operated mechanisms such as cranks, ratchets or gearing). This group of tools includes:
* * *
Hammers and sledge hammers, such as smiths’, boilermakers’, carpenters’, farriers’, quarrymen’s, stone-cutters’, glazers’, bricklayers’ and masons’ hammers, stone breaking hammers, mauls, stone roughing (“brush”) hammers and hammers with accessory fittings such as picks and nail pullers.
* * *
The ENs to heading 9506, HTSUS, provide, in relevant part:
This heading covers:
* * *
Requisites for other sports and outdoor games (other than toys presented in sets, or separately, of heading 95.03), e.g.:
* * *
(14) Other articles and equipment, such as requisites for deck tennis, quoits or bowls; skate boards; racket presses; mallets for polo or croquet; boomerangs; ice axes; clay pigeons and clay pigeon projectors; bobsleighs (bobsleds), luges and similar non-motorised vehicles for sliding on snow or ice.
* * * * *
Black Diamond argues that, pursuant to GRI 3(a), axes and adzes are more specifically provided for by the terms of heading 8201, HTSUS. However, insofar as Note 1(l) to Section XV excludes "Articles of chapter 95 (for example, toys, games, sports equipment);” from Section XV, a determination must first be made whether the merchandise is classifiable in heading 9506, HTSUS, in accordance with GRI 1.
According to the International Mountaineering and Climbing Federation (UIAA – Union Internationale des Association d’Alpinisme) website at http://theuiaa.org/ice_climbing.html, ice climbing is an activity of climbing through ice structures or formations.
An ice axe is defined at www.santiamalpineclub.org/mountain/climbing/terms/ as “a mountaineering tool, pointed at the base of the shaft and with a head consisting of a pick and an adze. A standard ax shaft may be 60 to 75 cm in length while technical axes are typically 50 cm long. Second or third tools may be shorter yet, 38-45 cm”. According to the product literature provided, ice climbing and mountaineering axes/adzes provide an anchoring function and are designed “for ice climbing and mountaineering only”. They are used to ascend snow and ice-covered slopes.
An ice hammer is defined at www.santiamalpineclub.org/mountain/climbing/terms/ as “a variant of the ice ax where the head consists of a pick and a hammer, usually used in combination with an ice ax. The hammer is used to pound in protection.”
Based on the foregoing as well as the submitted marketing literature, it is clear that the instant merchandise constitutes equipment for ice climbing. Moreover, EN (B)(14) to heading 9506, HTSUS, which provides a commentary on the scope of the terms of heading 9506, HTSUS, states that ice axes are included within the scope of heading 9506, HTSUS. Although the hammers are not listed in the ENs, we believe that they are sufficiently similar to be classified in the same heading.
The merchandise at issue is distinguishable from New York Ruling Letter (NY) J86588, dated July 8, 2003, which classified a “mountaineering axe” in heading 8201, HTSUS. NY J86588 described the axe at issue therein as an “article of memorabilia celebrating the 50th anniversary of Sir Edmund Hillary’s climbing Mt. Everest in May of 1953”. It was imported in a display case and was manufactured for display purposes. Because we were unable to obtain a picture or a more detailed description of the “mountaineering axe”, at issue in NY J86588, we were unable to determine whether it was functional. However, based upon the samples of the merchandise submitted, and the product literature, the merchandise at issue is functional ice-climbing tools.
Therefore, pursuant to GRI 1 and Note 1(l) to Section XV, HTSUS, the Viper adze (BD412077), the Raven Pro Ice Axe (BD410162), the Cobra Hammer (BD412078), and the Venom Hammer (BD412081) are described by the terms of heading 9506, HTSUS, and are thus excluded from Chapter 82, HTSUS.
HOLDING:
Pursuant to GRI 1, and Note 1(l) to Section XV, HTSUS, the Cobra Hammer (BD412078), the Viper adze (BD412077), the Venom Hammer (BD412081), and the Raven Pro Ice Axe (BD410162) are classified under heading 9506, HTSUS. They are specifically provided for in subheading 9506.99.6080, HTSUSA as: "Articles and equipment for general physical exercise, gymnastics, athletics, other sports (including table-tennis) or outdoor games, not specified or included elsewhere in this chapter; swimming pools and wading pools; parts and accessories thereof: Other: Other: Other, Other”. The 2009 general, column one rate of duty is 4% ad valorem.
Duty rates are provided for 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/.
Sincerely,
Gail A. Hamill, Chief
Tariff Classification and Marking Branch