CLA-2-82:OT:RR:NC:N1:118
Mr. Ray Reynolds
Lee Hardenman Customs Brokers, Inc.
P.O. Box 45545
Atlanta, GA 30320-0545
RE: The tariff classification of a stump tool from China.
Dear Mr. Reynolds:
In your letter dated October 16, 2008, on behalf of Creative Results, Inc., you requested a tariff classification ruling.
You refer to the item as a stump tool. You state that this steel handtool is used to remove stumps from the surrounding earth. The tool will be imported in 4’ lengths, weighing between 14 to 16 pounds, and 6’ lengths weighing between 22 to 25 pounds. Both ends of the tool are sharpened and tapered for the purpose of slicing at the roots of a stump.
The applicable subheading for the stump tool will be 8205.59.5510, Harmonized Tariff Schedule of the United States (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; anvils; portable forges; hand- or pedal-operated grinding wheels with frameworks; base metal parts thereof: other handtools (including glass cutters) and parts thereof: other: other: of iron or steel: other: edged handtools: other. The 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 on World Wide Web at http://www.usitc.gov/tata/hts/.
The merchandise in question may be subject to antidumping duties or countervailing duties. Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs and Border Protection. You can contact them at http://www.trade.gov/ia/ (click on “Contact Us”). For your information, you can view a list of current AD/CVD cases at the United States International Trade Commission website at http://www.usitc.gov (click on “Antidumping and countervailing duty investigations”), and you can search AD/CVD deposit and liquidation messages using the AD/CVD Search tool at http://www.cbp.gov (click on “Import” and “AD/CVD”).
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