The tariff classification of splitting mauls from China.

NY 889055 August 16, 1993 CLA-2-82:S:N:N3:115 889055 CATEGORY: Classification TARIFF NO.: 8205.20.6000 Mr. J. Astengo Jr. J. Astengo Co. 444W. Ocean Blvd., Suite 1505 Long Beach, CA 90801-1131 RE: The tariff classification of splitting mauls from China. Dear Mr. Astengo: In your letter dated August 2, 1993, you requested a tariff classification ruling, on behalf of King Machinery, City of Industry, CA. The subject items are described as follows: a) #1282B-011 - 6 lbs. Splitting Maul w/wooden handle 30 inches long b) #1283B-011 - 8 lbs. Splitting Maul w/wooden handle 33.5 inches long Both splitting mauls are used for splitting firewood. The applicable subheading for both items will be 8205.20.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for hammers and sledge hammers, and parts thereof: with heads over 1.5 kg each.... The duty rate will be 2.1% ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport