CLA-2-82:OT:RR:E:NC:1:118
Ms. Akiko Cronberg
Acushnet Company
2819 Locker Avenue East
Carlsbad, CA 92008
RE: The tariff classification of screwdrivers from China.
Dear Ms. Cronberg:
In your letter dated August 5, 2009, you requested a tariff classification ruling.
You describe items numbers 7740000 and 7740001 as torque tools. You state that they are commonly known as custom fitting screwdrivers for golf clubs. The two items are identical except for brand identification and different colored T shaped molded rubber handles. The screwdrivers have a steel six point star-shaped pattern tip. The tools are used to install and remove custom swing-weight screws and/or loosen and tighten hosel screws on golf club heads. This allows for golf club customization for each golf player.
The applicable subheading for the screwdrivers, item numbers 7740000 and 7740001, will be 8205.40.0000, 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: screwdrivers, and parts thereof. The rate of duty will be 6.2% 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/.
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