The tariff classification of a combo axe with a fixed blade knife from Taiwan or China.

NY K84530 April 1, 2004 CLA-2-82:RR:NC:N1:118 K84530 CATEGORY: Classification TARIFF NO.: 8201.40.6000 Ms. Linda Lee Customs Compliance Manager Fiskars Brands, Inc. 2537 Daniels Street Madison, WI 53718 RE: The tariff classification of a combo axe with a fixed blade knife from Taiwan or China. Dear Ms. Lee: In your letter dated March 12, 2004, you requested a ruling on tariff classification. The sample that you have submitted will be returned to you as requested. You have described your sample as a combo axe. The axe has a textured rubber handle. Inside the hollowed portion of the axe handle is a fixed blade knife with the same rubber textured handle. The knife is locked inside the handle of the axe by magnets and can be removed by pulling on the bottom portion of the knife handle. The applicable subheading for this product will be 8201.40.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for Handtools of the following kinds and base metal parts thereof: axes, bill hooks and similar hewing tools and parts thereof: other. The general rate of duty will be 6.2 percent ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R.). 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