CLA-2-42:S:N:N3G:341 869546
Mr. David A. Eisen
Siegel, Mandell & Davidson, P.C.
Counselors At Law
One Astor Plaza
1515 Broadway, 43rd FL.
New York, NY 10036
RE: The tariff classification of a "Garden Bag With Tools" from
China and/or Taiwan.
Dear Mr. Eisen:
In your letter dated December 6, 1991, on behalf of Avon
Products, Inc., you requested a tariff classification ruling.
The submitted sample, described as a "Garden Bag With
Tools", is an open top double handle carrying bag containing
three metal potting or gardening tools.
The bag is constructed of 100% cotton canvas material
designed to store and/or transport such items as handtools and
other implements for gardening purposes. It is unlined and
measures approximately 21" x 11" x 7 1/2". It features three
open-top pockets located on each side of exterior, and larger
open-top pockets located on each side of the exterior and
interior. An elastic cord is sewn above the opening of each of
the three open top pockets of the exterior to secure the
implements to the bag.
The three tools, a garden fork, a large scoop cultivator and
a small scoop cultivator are each constructed of metal with
rubber handles.
Your samples are being returned as you requested.
The applicable subheading for the "Garden bag" of 100%
cotton canvas will be 4202.92.1500, Harmonized Tariff Schedule of
the United States (HTS), which provides for travel, sports and
similar bags, with outer surface of textile materials, of
vegetable fibers and not of pile or tufted construction, of
cotton. The duty rate will be 7.2 percent ad valorem.
The applicable subheading for the two cultivators of metal
will be 8201.30.0000, HTS, which provides for Handtools of the
following kinds and base metal parts thereof, mattocks, picks,
hoes, and rakes, and parts thereof. The duty rate will be 2.9
percent ad valorem.
The applicable subheading for the fork of metal will be
8201.20.0000, HTS, which provides for Handtools of the following
kinds and base metal parts thereof, forks and parts thereof. The
duty rate will be 2.8 percent ad valorem.
Items classifiable under 4202.92.1500 fall within textile
category designation 369. Based upon international textile trade
agreements, products of China and Taiwan are subject to visa
requirements and quota restraints.
The designated textile and apparel category may be
subdivided into parts. If so, visa and quota requirements
applicable to the subject merchandise may be affected. Since
part categories are the result of international bilateral
agreements which are subject to frequent renegotiations and
changes, we suggest that you check, close to the time of
shipment, the Status Report On Current Import Quotas (Restraint
Levels), an internal issuance of the U.S. Customs Service, which
is available for inspection at your local Customs office.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York
Seaport