CLA-2-82:S:N:N3:115 806032
8201.90.6000; 4602.10.1800
Mr. Ernest M. Csak
Inter-Maritime Forwarding Co. Inc.
156 William Street
New York, NY 10038
RE: The tariff classification of indoor garden tools from China.
Dear Mr. Csak:
In your letter dated January 17, 1995, you requested a
tariff classification ruling, on behalf of your client, Wings Over
the World, NY, NY.
The subject items, "Potluck Garden Tools", are stored in a
mini-apron and are packed in a woven straw basket. The 6
implememts are approximately 6" in length. They are described as
a knife, rake, hoe, secateur, shovel and a serrated saw-type tool.
The classification of merchandise under the HTS is governed
by the General Rules of Interpretation (GRI'S). GRI 1, HTS, states
in part that "for legal purposes, classification shall be
determined according to the terms of the headings and any relative
section or chapter notes...". This Rule applies to your product.
The applicable subheading for the knife will be
8211.92.8060, Harmonized Tariff Schedule of the United States
(HTS), which provides for other knives with cutting blades. The
duty rate will be 0.4 cents each + 6.1% ad valorem.
The applicable subheading for the rake and hoe will be
8201.30.0000, Harmonized Tariff Schedule of the United States
(HTS), which provides for mattocks, picks, hoes and rakes, and
parts thereof. The duty rate will be 2.3% ad valorem.
The applicable subheading for the secateur will be
8201.50.0000, Harmonized Tariff Schedule of the United States
(HTS), which provides for
secateurs and similar one-handed pruners and shears, and parts
thereof... The duty rate will be 1 cent each + 2.8% ad valorem.
The applicable subheading for the shovel will be
8201.10.0000, Harmonized Tariff Schedule of the United States
(HTS), which provides for spades and shovels, and parts thereof.
The duty rate will be 2.4% ad valorem.
The applicable subheading for the serrated tool will be
8201.90.6000, Harmonized Tariff Schedule of the United States
(HTS), which provides for other handtools of a kind used in
agriculture, horticulture or forestry, and parts thereof... The
duty rate will be free.
The applicable subheading for the basket will be
4602.10.1800, Harmonized Tariff Schedule of the United States
(HTS), which provides for other baskets, whether or not lined. The
duty rate will be 4.5% ad valorem.
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