The tariff classification of the "Dead Blow Hammer" from China.

NY I82790 June 18, 2002 CLA-2-39:RR:NC:SP:221 I82790 CATEG1ORY: Classification TARIFF NO.: 3926.90.9880 Mr. S.V. Festa Central Purchasing Inc. 3491 Mission Oaks Blvd. Camarillo, CA 93012 RE: The tariff classification of the “Dead Blow Hammer” from China. Dear Mr. Festa: In your letter dated May 30, 2002, you requested a tariff classification ruling. A sample was provided with your letter. The Dead Blow Hammer is a 4-pound hammer composed of polyvinyl chloride plastic loaded with shot. You recommend classification in heading 8205. However, heading 8205 provides for tools with metal working parts, blades, surfaces or edges. The surface of the hammer’s head is plastic. The applicable subheading for the Dead Blow Hammer 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. You have inquired about the applicability of antidumping duties. We recommend that you contact the International Trade Commission at: Office of Antidumping Investigations Import Administration International Trade Administration U.S. Department of Commerce 14th Street and Constitution Avenue, N.W. Washington, DC 20230  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