The tariff classification of a multi-hammer set from China.

N032437 August 1, 2008 CLA-2-84:OT:RR:E:NC:N1:104 CATEGORY: Classification TARIFF NO.: 8466.10.0175 Ms. Carrie Laskavy Import Compliance Central Purchasing, LLC. 3491 Mission Oaks Boulevard Camarillo, CA 93012 RE: The tariff classification of a multi-hammer set from China. Dear Ms. Laskavy: In your letter dated July 1, 2008, you requested a tariff classification ruling. You refer to the item as a 4-in-1 Multi-Hammer Set (SKU 65516 – Index 120139). Included in the retail packaging are the following pieces: an extruded fiberglass handle with molded rubber grip, soft thermoplastic elastomer head, medium thermoplastic-elastomer head, hard thermoplastic elastomer head and a carbon steel struck head. Each of the interchangeable heads screws into either side of the handle. The applicable subheading for the multi-hammer set will be 8466.10.0175, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Parts and accessories suitable for use solely or principally with the machines of headings 8456 to 8465, including work or tool holders, self-opening dieheads, dividing heads and other special attachments for machine tools; tool holders for any type of tool for working in the hand: Tool holders and self-opening dieheads: Other. The rate of duty will be 3.9% 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 Patricia O’Donnell at 646-733-3011. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division