The tariff classification of a handsaw from Finland.

NY D83570 October 14, 1998 CLA-2-82:RR:NC:115 D83570 CATEGORY: Classification TARIFF NO.: 8202.10.0000 Ms. Roxanne Peiffer Norman G. Jensen, Inc. 3050 Metro Drive Ste. 300 Minneapolis, Mn. 55425 RE: The tariff classification of a handsaw from Finland. Dear Ms. Peiffer: In your letter dated October 1, 1998 you requested a tariff classification ruling on behalf of your client Fiskars Lawn & Garden Division. The sample submitted is a plastic handle that has a handsaw blade locked into it. The blade is released by the opening of a lug nut. The sample is being returned as per your request. The applicable subheading for the handsaw will be 8202.10.0000, Harmonized tariff Schedule of the United States (HTS), which provides for Handsaws, and parts (except blades) thereof. The rate of duty will be Free. 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 Melvyn Birnbaum at 212-466-5487. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division