CLA-2-39:RR:NC:SP:221 R01657
Mr. Michael Koseck
E. Besler & Company
115 Martin Lane
Elk Grove Village, IL 60007
RE: The tariff classification of a chainsaw scabbard.
Dear Mr. Koseck:
In your letter dated March 21, 2005, on behalf of Great Lakes Tool, you requested a tariff classification ruling.
A picture was provided with your letter. The chainsaw scabbard is composed of plastic and will be used to shield the teeth of a chainsaw when it is not in use. You suggest classification in subheading 8202.99.0000 of the Harmonized Tariff Schedule of the United States (HTS). However, heading 8202 provides for metal parts of handsaws. The scabbard is composed of plastic, and it is not a part for a handsaw, but an accessory for a chainsaw. You did not state the country of origin. The rate of duty provided below is the rate applicable to the goods when they are made in a country with which the United States has Normal Trade Relations.
The applicable subheading for the plastic chainsaw scabbard will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other. The rate of duty will be 5.3 percent 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 Joan Mazzola at 646-733-3023.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division