CLA-2-82:OT:RR:NC:N1:118
Ms. Laura Andrew
Anglo American Enterprise Corp.
401-403 Kennedy Blvd.
P.O. Box 10
Somerdale, NJ 08083-0010
RE: The tariff classification of a handsaw from England.
Dear Ms. Andrew:
In your letter dated May 19, 2008, you requested a tariff classification ruling on behalf of Neill Tool. The sample you submitted is being retained by this office.
The sample is described as the Predator™ Laser Guided Woodsaw. It is a metal saw with a plastic handle. The handle includes a battery operated laser (batteries included). The laser provides guidance while cutting. The submitted literature states that the saw “provides enhanced accuracy whilst undertaking straightforward cuts and making difficult cuts possible for even the most inexperienced user.”
The applicable subheading for the handsaw will be 8202.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for handsaws, and metal parts thereof; blades for saws of all kinds (including slitting, slotting or toothless saw blades), and base metal parts thereof: handsaws, and parts (except blades) thereof. The rate of duty will be free.
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 Kathy Campanelli at 646-733-3021.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division