The tariff classification of an Ice Crusher and Beer Hammer from China.

N253791 June 6, 2014 CLA-2-82:OT:RR:NC:1:118 CATEGORY: Classification TARIFF NO.: 8205.20.3000 Mr. Brian G. Pearce CVS Pharmacy One CVS Drive Mailcode 1049 Woonsocket, RI 02895 RE: The tariff classification of an Ice Crusher and Beer Hammer from China. Dear Mr. Pearce: In your letter dated May 22, 2014, you requested a tariff classification ruling. The sample you submitted is being returned. Item number 968219 is described as a tool designed for crushing ice and opening beer bottles. The item is in the shape of a hammer and is made of stainless steel with a rubber handle. You state that the head of the hammer can be used to crush ice. The other side of the hammer head features a bottle opener. The hammer head weighs less than 1.5 kg. The applicable subheading for Ice Crusher and Beer Hammer, item number 968219, will be 8205.20.3000, 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: hammers and sledge hammers, and parts thereof: with heads not over 1.5 kg each. The rate of duty will be 6.2% 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 Anthony Grossi at anthony.e.grossi@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division