CLA-2-82:S:N:N3:115 891919
Mr. Chris Kuehler
Archer Freight Systems, Inc.
P.O. Box 460067
San Antonio, TX 78246-0067
RE: The tariff classification of a Mulch Monster Garden Tool from
Taiwan.
Dear Mr. Kuehler:
In your letter dated October 28, 1993, you requested a
tariff classification ruling, on behalf of your client, Builders
Square of San Antonio, TX.
The subject item is a tool described as a Mulch Monster
Garden Tool. This tool is made of 3 die cast aluminum mulchers and
is attached to a triple mulch holder assembly on a 48" short wooden
handle.
The applicable subheading for the Mulch Monster Garden Tool
will be 8201.30.0000, Harmonized Tariff Schedule of the United
States (HTS), which provides for mattocks, picks, hoes and rakes,
and parts thereof. The duty rate will be 2.9% 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