CLA-2-82:S:N:N3:115 886759
Mr. Rolf Leimgruber
Mid-America Overseas, Inc.
795 Terrell Mill Road
Suite 204
College Park, GA 30349
RE: The tariff classification of bonsai tools and accessories from
Japan.
Dear Mr. Leimgruber:
In your letter dated May 24, 1993, you requested a tariff
classification ruling.
The 5 subject articles are described as follows:
1) Article 211002 - Concave cutters - These plier-like
concave branch cutters are used to remove branches flush to the
trunk, leaving a smooth cut that allows the back to heal over
cleanly.
2) Article 211003 - Spherical concave cutters - These plier-
like cutters function in a similar fashion to article #211002, but
the cutting edge is slightly curved to give a deeper cut.
3 and 4) Articles 211101 and 211102 - Knot cutters - These
two plier-like cutters are different only in size. Their function
is to give the appearance of a hollowed out cut, when removing
branches. The rounded cutting edge leaves a deep cut.
5) Article 211204 - Wire cutter - These pliers wire cutters
are specifically designed to remove training wire from trees. They
have rounded tips to remove wire by cutting it in sections with no
damage to the bark.
The applicable subheading for all the items will be
8203.20.6060, Harmonized Tariff Schedule of the United States
(HTS), which provides for pliers (including cutting pliers),
pincers, and parts thereof: other: other
(except parts)... other. The duty rate will be 12 cents/doz + 5.5%
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