The tariff classification of a muck scoop.

N215315 May 4, 2012 CLA-2-82:OT:RR:NC:1:118 CATEGORY: Classification TARIFF NO.: 8205.59.5560 Mr. Serge Beauchemin Garant GP 375 West Saint-Francois Road Saint-Francois G0R 3AO Canada RE: The tariff classification of a muck scoop. Dear Mr. Beauchemin: In your letter dated April 26, 2012, you requested a tariff classification ruling. Item number 78167 (model number E432SG) is described as a muck scoop that is used to remove blast debris in underground mines. This hand-held tool consists of a 4.5 lb curved steel head attached at a right angle to a 32” ash handle. The user drags the head of the tool along the ground and collects small rocks and other debris into a pile. The debris pile is then picked up by mechanical means. You have stated that the head of the tool is made in China and the wooden handle is made in Canada with log imported from the United States. The tool is then assembled in Canada. The applicable subheading for the muck scoop, item number 78167 (model number E432SG) will be 8205.59.5560, Harmonized Tariff Schedule of the United States (HTSUS), which provides for handtools (including glass cutters) not elsewhere specified or included; blow torches and similar self-contained torches; vises, clamps and the like, other than accessories for and parts of machine tools; anvils; portable forges; hand- or pedal-operated grinding wheels with frameworks; base metal parts thereof: other handtools (including glass cutters) and parts thereof: other: other: of iron or steel: other: other (including parts). The general rate of duty will be 5.3% 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/. The merchandise in question may be subject to antidumping duties or countervailing duties. Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs and Border Protection. You can contact them at http://www.trade.gov/ia/ (click on “Contact Us”). For your information, you can view a list of current AD/CVD cases at the United States International Trade Commission website at http://www.usitc.gov (click on “Antidumping and countervailing duty investigations”), and you can search AD/CVD deposit and liquidation messages using the AD/CVD Search tool at http://addcvd.cbp.gov/. 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 Kathy Campanelli at (646) 733-3021. Sincerely, Thomas J. Russo Director National Commodity Specialist Division