CLA-2-82:OT:RR:NC:1:118
Mr. Serge Beauchemin
Garant GP division of Ames True Temper
375 Ch. St-Francois
St.-Francois, Quebec G0R 3A0
Canada
RE: The tariff classification of a steel snow pusher from Canada.
Dear Mr. Beauchemin:
In your letter dated March 25, 2011, you requested a tariff classification ruling.
The merchandise under consideration has been described as a 24” steel snow pusher with an ash handle and D Grip. The item number is 80973 (SNP24D). It has a stamped steel scoop blade with open sides. It is manually pushed to shift the snow or can scoop the snow and be lifted to move the snow.
The applicable subheading for the steel snow pusher, item 80973 (NSP24D), will be 8201.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for 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: spades and shovels, and parts 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/.
Consideration was given to classifying this snow pusher within subheading 8205.59, HTSUS. Subheading 8205.59.9080, HTSUS, as you suggested, is not a subheading of the United States. The hand operated snow pusher does not have wheels. It is designed so that it can push and scoop the snow with its steel scooped blade. Inasmuch as it meets the terms of subheading 8201.10.0000, classification within subheading 8205.59, HTSUS, as an other hand tool, would not be appropriate.
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