CLA-2 CO:R:C:G 083964 VEA
Louis S. Shoichet
Siegel, Mandell & Davidson, P.C.
One Whitehall Street
New York, N.Y. 10004
RE: Basket in the shape of a snail and miniature tools
consisting of a rake, a shovel, and pruning shears.
Dear Mr. Shoichet:
Your letter of February 22, 1989, requests a ruling on
behalf of your client, Avon Products, Inc., on the
classification of a basket in the shape of a snail and
miniature tools consisting of a rake, a shovel, and pruning
shears, under the Harmonized Tariff Schedule of the United
States (HTSUS). This ruling is our decision on that request.
FACTS:
The merchandise in question is imported by Avon
Products, Inc. from Hong Kong. The basket is made of fern and
is manufactured in China. The pruning shears are scissor-type
with finger ring handles. Both the pruning shears and
miniature tools are manufactured in Taiwan. All of the items
are shipped to Hong Kong, where they are packaged together and
exported to the United States.
The importer argues that these items should be
classified as a set because they are packaged, marketed and
sold as a unit. The basket gives the set its essential
character. Its cost makes up more than half of the value of
the set, and it can be used as a receptacle for the miniature
tools, as a planter, or as a decorative piece. In the
alternative, the importer argues that the items should be
classified separately in the following provisions: the basket
in subheading 4602.10.11.00, the shovel in subheading
8201.10.00, the rake in subheading 8201.30.00.00, and the
scissors in subheading 8213.00.90.00.
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ISSUE:
Whether the basket and miniature handtools constitute a
set and are properly classifiable as basketwork, wickerwork
and other articles, in heading 4602, or as separate items in
headings 4602, 8201 or 8205, and 8213.
LAW AND ANALYSIS:
The General Rules of Interpretation (GRI's) govern
classification under the Harmonized Tariff Schedule. GRI 1
states that classification shall be determined according to the
terms of the headings and to any relative section or chapter
notes. The relevant headings and subheadings at issue in this
case include:
4602 Basketwork, wickerwork and other articles,
made directly to shape from plaiting
materials or made up from articles of
heading 4601; articles of loofah:
* * * * * * * *
8201 Handtools of the following kinds and
base metal parts thereof: spades,
shovels, mattocks, picks, hoes, forks
and rakes; axes, bill hooks and similar
hewing tools; secateurs and pruners of any
kind; scythes, sickles, hay knives, hedge
shears, timber wedges and other tools of a
kind used in agriculture, horticulture or
forestry:
* * * * * * * *
8213 Scissors, tailors' shears and similar shears,
blades and other base metal parts thereof:
* * * * * * * *
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8205 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:
* * * * * * * * *
Based on the language of the headings, the articles at
issue can be classified in two or more headings. When goods
are prima facie classifiable under two or more headings,
classification is made on the basis of GRI 3. GRI 3(b) states
that goods put up in sets for retail sale shall be classified
as if they consisted of the material or component which gives
them their essential character.
The Explanatory Notes for GRI 3(b) state that goods put
up for retail sale as a set must: (a) consist of two different
articles which are prima facie classifiable in different
headings; (b) be products or articles put together to meet a
particular need or carry out a specific activity; and (c) be
put up in a manner suitable for sale directly to users without
repacking. Although the goods at issue in this case meet the
requirements of a and c, they do not meet b. The miniature
tools are put together to carry out a specific activity i.e.
gardening, however, the basket does not contribute to this
activity. It functions as a container for the gardening tools,
but can also be used for other purposes. The importer's
submission states that the basket can be used as a receptacle
for the miniature gardening tools, as a container for any other
item, or as a decorative piece.
Even though the wicker basket functions as a container,
it does not meet the requirements of GRI 5 (a) or (b). GRI 5(a)
provides that containers shaped or fitted to contain a specific
article or set of articles, shall be classified with such
articles when of a kind normally sold therewith. GRI 5(b)
states that packing materials and packing containers presented
with the goods therein shall be classified with the goods if
they are of a kind normally used for packing such goods.
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The basket at issue fails under this provision. It is in the
shape of a snail, and is large enough to accommodate the
miniature tools, however, it is not shaped or fitted to contain
these specific articles, nor is it the normal kind of packing
container for the goods.
Since these items cannot be classified together as a
set, they must be classified separately. Under GRI 1, heading
4602 is the appropriate heading for classifying the basket. To
be classified in this heading, an article must be basketwork,
wickerwork, and other articles, made directly to shape from
plaiting materials or made up from articles of heading 4601.
Chapter note 1 to Section IX, Chapter 46, defines plaiting
materials as "materials in a state or form suitable for
plaiting, interlacing, or similar processes; it includes straw,
osier, or willow, bamboos, rushes, reeds, strips of wood,
strips of other vegetable material." The basket at issue in
this case meets these requirements. It is made of fern that is
plaited together and formed into the shape of snail.
The pruning shears are properly classifiable in heading
8213, which specifically provides for scissors, tailors' shears
and similar shears, and blades and other base metal parts.
Chapter note 1 to Chapter 82, Section XV, states that this
chapter covers only articles with a blade, working edge,
working surface, or other working part of base metal. The
shears at issue in this case consist of two metal blades.
Based on the language of the headings, the miniature
tools at issue can be classified in two headings, 8201 and
8205. GRI 3(a) requires that goods be classified according to
the heading which provides the most specific description.
Heading 8201 provides for handtools (spades, shovels,
mattocks, picks, hoes, forks and rakes; axes, bill hooks and
similar hewing tools; secateurs and pruners of any kind;
scythes, sickles, hay knives, hedge shears, timber wedges and
other tools used in agriculture, horticulture, or forestry).
The Explanatory Notes to heading 8201, although not legally
binding provide some guidance as to the types of articles
intended for classification in that provision. They state that
this heading covers handtools used mainly in agriculture,
horticulture or forestry, though some may be used for other
purposes (e.g. in road work, navying, mining, quarrying,
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woodworking or household work). Use in these applications
indicates that heading 8201 applies to hand tools, which are
larger and more sturdier than those at issue in this case. The
tools in this case are miniature handtools, which can only be
used to perform small tasks, and are clearly not the kind of
handtool intended for classification in 8201.
Based on the language of heading 8205, the shovel and
rake are properly classified in that provision. Heading 8205
provides for handtools and household tools that are not
included in any other provision. The tools in this case are
are not provided for in any other provision. Also, they are
miniature handtools, which are practical for small household
tasks. Thus, under GRI 3(a), heading 8205 provides the most
specific description of the tools and is the appropriate
heading for classification.
HOLDING:
The basket is properly classifiable as basketwork,
wickerwork and other articles in heading 4602, subheading
4602.10.19. The pruning shears are classifiable in heading
8213, subheading 8213.00.90. The miniature tools are properly
classifiable in heading 8205, subheading 8205.51.75. Your
samples are being returned as requested.
Sincerely,
John Durant, Director
Commercial Rulings Division