CLA-2-82:S:N:N3:115 807889
Mr. Steven Lewis
Phonex International, Inc.
3315 E. Miraloma Ave. Unit 118
Anaheim, CA 92806
RE: The tariff classification of a weeding fork from China.
Dear Mr. Lewis:
In your letter dated March 9, 1995, you requested a tariff
classification ruling.
The subject item, model C-103, is known as a multipurpose
weeding fork. Its working surface, which is of a one-piece
construction, is comprised of a steel two pronged fork and a pick
which are attached to a wooden handle.
The following synopsis discusses the pertinent rules
utilized in the classification of imported articles. The General
Rules for the Interpretation of the Harmonized System (GRI) govern
classification under the Harmonized Tariff Schedule. According to
GRI 1, the primary consideration in determining whether merchandise
should be classified in a heading should be given to the language
of the heading and any relevant chapter or section notes, and,
providing such headings or notes do not otherwise require,
according to the remaining GRI, taken in order.
Because no heading by itself covers the subject merchandise,
classification must be accomplished by other than GRI 1.
Therefore, reference to a subsequent GRI is necessary.
While GRI 2(a) is not applicable, GRI 2(b) in part directs
that the classification of goods consisting of more than one
material or substance shall be according to the principles of GRI
3. Rule 3 provides in pertinent part:
When, by application of Rule 2(b) or any other reason, goods
are, prima facie, classifiable under two or more headings,
classification shall be effected as follows:
(a) The heading which provides the most specific
description shall be preferred to headings providing
a more general description. However, when two or
more headings each refer to part only of the
materials or substances contained in mixed or composite
goods or to part only of the items in a set put up for
retail sale, those headings are to be regarded as
equally specific in relation to those goods, even if
one of them gives a more complete or precise
description of the goods.
(b) Mixtures, composite goods consisting of different
materials or made up of different components, and
goods put up in sets for retail sale, which cannot
be classified by reference to 3(a), shall be
classified as if they consisted of the material or
component which gives them their essential character, insofar
as this criterion is applicable.
The factor which determines essential character will vary as
between different kinds of goods. It may, for example, be
determined by the nature of the material or component, its bulk,
quantity, weight or value, or by the role of a constituent material
in relation to the use of the goods.
The subject article is a composite article that prima facie
appears to be classifiable under more than one heading, each
equally specific. Classification will accordingly be determined on
the basis of that portion of the article which imparts the
essential character. We have concluded that there is no essential
character for this composite article.
Therefore, (c) When goods cannot be classified by reference
to 3(a) or 3(b), they shall be classified under the heading which
occurs last in numerical order among those which equally merit
consideration.
In this instance, the headings that merit equal
consideration are 8201.20 for the fork and 8201.30 for the pick.
8201.30 is the last heading for classification purposes of your
merchandise.
The applicable subheading for the multipurpose weeding fork
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.
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