CLA-2-84:OT:RR:NC:N1:106
Mr. Matthew Clark
SEKO Customs Brokerage
1100 Arlington Heights Rd.
Suite 600
Itasca, IL 60143
RE: The tariff classification of garden chipper/shredders from China.
Dear Mr. Clark:
In your letter dated July 14, 2010, you requested a tariff classification ruling on behalf of your client, Great States Corporation. Literature describing the items was submitted with your request.
The two articles in question are electrically powered machines designed to chip and shred small pieces of garden debris and cuttings. Model GS70014 and QS70020 are both corded devices which are designed for use in home gardens. The primary difference between the two machines is that model QS70020 uses a quieter induction motor.
The applicable subheading for the garden chipper/shredders will be 8436.80.0090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other...horticultural, forestry,...machinery,...: other machinery, forestry machinery. The rate of duty will be free.
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 Mark Palasek at (646) 733-3013.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division