CLA-2-44:S:N:N1:230 851498
Mr. L. Klestadt
Trans-World Shipping Corp.
53 Park Place
New York, NY 10007
RE: The tariff classification of bamboo rakes from Taiwan
Dear Mr. Klestadt:
In your letter dated April 16, 1990, you requested a tariff
classification ruling on behalf of the Aqua-Trol Corporation.
The ruling was requested on bamboo rakes and descriptive
literature was submitted. The literature describes the teeth of
the rakes as made of high grade bamboo oven kilned for permanent
shape and reinforced with a steel band. The handle of the rake
is made of wood.
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 8 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