CLA-2-46:S:N:N1:106 809886
Ms. Lori A. Boitano
Davies, Turner & Co.
15 Thurbers Avenue
Providence, RI 02905
RE: The tariff classification of bamboo rakes from Taiwan
Dear Ms. Boitano:
In your letter dated April 28, 1995, on behalf of Ocean
State Jobbers, you requested a tariff classification ruling.
These articles are bamboo rakes made with a wooden handle
and bamboo tines for sale at retail to consumers for use in the
care of lawns and gardens.
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 7.4 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