CLA-2-82:S:N:N3:119 886758
Mr. Rolf Leimgruber
Mid-America Overseas, Inc.
795 Terrell Mill Road - Suite 204
College Park, GA 30349
RE: The tariff classification of bonsai shears and concave cutters
from Japan
Dear Mr. Leimgruber:
In your letter dated May 24, 1993, you requested a tariff
classification ruling on behalf of the Monastery of the Holy
Spirit, Conyers, GA.
The articles to be imported are four styles of bonsai shears
with finger rings but varying in size and shape, and a pair of
concave cutters with handles similar to those of a pair of pliers.
The bonsai shears are used for pruning and thinning fine branches
and the concave cutters are used to remove branches flush to the
trunk.
The applicable subheading for the bonsai shears will be
8213.00.9000, Harmonized Tariff Schedule of the United States
(HTS), which provides for scissors, tailors' shears and similar
shears... valued over $1.75 per dozen... other. The rate of duty
will be 10 cents each plus 10 percent ad valorem.
The applicable subheading for the concave cutters will be
8203.20.6030, HTS, which provides for pliers (including cutting
pliers), pincers, tweezers and similar tools... other. The rate
of duty will be 12 cents per dozen plus 5.5 percent 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