CLA-2-82:S:N:N3:115 887335
Mr. Warren E. Coe
Amway Corporation
7575 E. Fulton Road - Dept.52-2A
Ada, Michigan 49355
RE: The tariff classification of garden tools from Taiwan.
Dear Mr. Coe:
In your letter dated June 9, 1993, you requested a tariff
classification ruling. Your submitted sample will be returned to
you as requested.
The subject items consist of a group of garden tools
described as follows:
Items 1 & 2) Each item is a spade measuring approximately
15 1/2 inches in length. The working part of each spade is made of
steel. The handles are made of wood and plastic.
Item 3) This item is a claw digger or fork with 3 steel
prongs. It measures approximately 14 inches in length and has a
handle made of wood and plastic.
Item 4) The sample furnished with your inquiry is a one-
handed pruning shear that measures approximately 6 1/2 inches in
length. It is composed of two shafts articulated on a pivot about
3/4 of the way along its length. One of the cutting edges is
concave, while the other is convex. The one-handed pruner has no
finger holes and has a spring which forces the shafts apart after
cutting. It also incorporates a fastening device so that the
pruner may be opened or closed with one hand.
Item 5) The item is a one-handed spring operated pair of
grass shears which are approximately 14 inches in length and made
of steel. They are usually used for snipping grass blades in mower
inaccessible or inappropriate areas.
Each of the tools is seperately classified and is not
considered a set for classification purposes. This group of tools
while utilized in the same general area, do not consist of products
put up together to meet a particular need or to carry out a
specific activity as required by the Generalized Rules of
Interpretation (GRI), Rule 3(b)(X).
The applicable subheading for the spades will be
8201.10.0000, Harmonized Tariff Schedule of the United States
(HTS), which provides for spades and shovels, and parts thereof.
The duty rate will be 3% ad valorem.
The applicable subheading for the claw digger will be
8201.20.0000, Harmonized Tariff Schedule of the United States
(HTS), which provides for forks and parts thereof... The duty rate
will be 2.8% ad valorem.
The applicable subheading for the one-handed pruning shears
will be 8201.50.0000, Harmonized Tariff Schedule of the United
States (HTS), which provides for secateurs and similar one-handed
pruners and shears, and parts thereof... The duty rate will be 1
cent each + 2.8% ad valorem.
The applicable subheading for the shears will be
8201.90.3000, Harmonized Tariff Schedule of the United States
(HTS), which provides for other handtools of a kind used in
agriculture, horticulture or forestry, and parts thereof: grass
shears, and parts thereof. The rate of duty will be 2 cents each
+ 5.1% 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