CLA-2-82:S:N:N3:115 892921
Mr. Chris Kuehler
Archer Freight Systems, Inc.
P.O. Box 460067
San Antonio, TX 78246-0067
RE: The tariff classification of pruning and lopping shears from Taiwan.
Dear Mr. Kuehler:
In your letter dated December 6, 1993, you requested a tariff classification ruling, on behalf of your client, Builders Square of San Antonio, TX.
The subject items are described as follows:
a) 8" durable ratcheted pruning shear - used for gardening
b) 25" durable ratcheted lopping shear - used for trimming branches
The applicable subheading for the pruning shear 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 lopping shear will be 8201.60.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for hedge shears, two-handed pruning shears and similar two-handed shears, and parts thereof... The duty rate will be 1 cent each + 2.8% 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