United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1999 NY Rulings > NY E81605 - NY E81671 > NY E81611

Previous Ruling Next Ruling

May 5, 1999

CLA-2-82:RR:NC:115 E81611


TARIFF NO.: 8202.10.0000

Mr. Lawrence R. Pilon
Hodes Keating & Pilon
33 North Dearborn, Suite 2204
Chicago, Illinois

RE: The tariff classification of Combination Hand Axe/Saw from China.

Dear Mr. Pilon:

In your letter dated April 28, 1999 you requested a tariff classification ruling on behalf of your client Game Tracker, Inc.

The sample submitted is a set consisting of (a) small hand saw (approximate 6" blade), (b) a small hand axe (approximate 3" blade), and (c) a cover for the axe blade. The saw and the axe have plastic handles which are specially designed so that they store together with the saw nesting inside the handle of the axe, and the handle provides a lanyard for attaching or securing both the saw and the axe. The two items are packaged in a blister pack.

This merchandise constitutes goods put up for retail sale under General Rule of Interpretation 3(b). For the purpose of this Rule, the term goods put up in sets for retail sale shall be taken to mean goods which: (a) consist of at least two different articles which are, prima facie, classifiable in different headings. (b) consist of products or articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking.

GRI 3(b) provides that, ordinarily, goods put up in sets for retail sale are classifiable as if they consisted solely of the material which gives the set its essential character. In this set there is no essential character as the axe and the saw have equal merit.

GRI 3(c) provides that “when goods cannot be classified by reference to 3(a) or 3(b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration.” In this set Subheading 8202 for handsaws appears last.

The applicable subheading for the Combination Hand Axe/Saw will be 8202.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Handsaws, and parts (except blades) thereof. The rate of duty will be free.

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 Melvyn Birnbaum at 212-637-7017.


Robert B. Swierupski

Previous Ruling Next Ruling

See also: