CLA-2-44:S:N:N1:106-882114
Mr. John P. Caccamo
Meijer, Inc.
2929 Walker Avenue, N.W.
Grand Rapids, MI 49504-9428
RE: The tariff classification of wooden rakes from Taiwan.
Dear Mr. Caccamo:
In your letter dated January 18, 1993 you requested a tariff
classification ruling. You submitted samples of the subject
merchandise with your request.
There are two bamboo rakes in your request. The rakes are
of two sizes: style 899589, a 10" fan with 15 teeth and style
899850 a 24" fan with 26 teeth. The teeth of the 24" fan are
reinforced with steel spring wire and a metal plate band. The
10" rake has a 36" x 3/4" BATU wooden handle, while the 24" rake
has a 48" x 7/8" BATU wooden handle. In your request you
suggested that these rakes are classified in subheading
8201.30.0000, HTS, the provision for rakes of base metal.
Inasmuch as these rakes have the essential character of tools of
wood, they cannot be classified in heading 8201, HTS.
The applicable subheading for the bamboo rakes will be
4417.00.8090, Harmonized Tariff Schedule of the United States
(HTS), which provides for other tools, tool bodies, tool handles,
broom or brush bodies and handles, of wood. The rate of duty
will be 8 percent ad valorem.
Machinery, equipment and implements to be used for
agricultural or horticultural purposes are provided for under the
special classification provision of subheading 9817.00.50, HTS.
Upon the submission of actual use certification, as provided in
Section 10.131-139 of the Customs Regulations, the bamboo rakes
would be classifiable in subheading 9817.00.50, HTS, and would be
free of duty.
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