CLA-2-44:S:N:N1:106-878847
Mr. Chris Kuehler
Archer Freight Systems, Inc.
P.O. Box 460067
San Antonio, TX 78246-0067
RE: The tariff classification of rakes from Taiwan.
Dear Mr. Kuehler:
In your letter dated September 25, 1992, on behalf of
Builder's Square, Inc., you requested a tariff classification
ruling. You submitted descriptive literature with your request.
There are two bamboo rakes and one steel rake in your
request. The bamboo rakes are of two sizes: a 24" fan with 26
teeth and a 30" fan with 30 teeth. The teeth are reinforced with
steel spring wire and a metal plate band. The steel rake has a
23 " fan and 22 teeth. All three rakes have wooden handles
measuring 48" x 15/16".
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.
The applicable subheading for the garden leaf rake will be
8201.30.0000, HTS, which provides for hand tools of the following
kinds: hoes and rakes. The rate of duty will be 2.9 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. The steel rakes do not qualify for such duty free
treatment because of Note 2 (r), Subchapter XVII, Section XXII,
HTS, which excludes articles of Chapter 82 from this provision. 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