CLA-2-82:RR:NC:N1:118 L87590
Ms. Jennifer Scott
Expeditors International of Washington, Inc.
21318 64th Avenue South
Kent, WA 98032
RE: The tariff classification of a gardening set from China.
Dear Ms. Scott:
In your letter, dated September 30, 2005, on behalf of your client, Toy Investments dba Toysmith, Auburn, WA, you requested a tariff classification ruling.
The “Deluxe Garden Growing Set,” item 955236, is a 9 piece gardening set. The gardening set is comprised of a large spade, large hoe, watering can (made of galvanized metal), 3 small garden tools (for digging and loosening soil), tote bag (100% cotton), pair of garden gloves (cotton jersey with stretch cuffs), and garden stepping stone kit. The tools are metal and have wooden handles. The garden stepping stone kit includes plastic gloves, powdered plaster (used to make a stepping stone), and plastic crystals and glass stones (for decorating the stepping stone).
The applicable subheading for the gardening set will be 8201.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for handtools of the following kinds and base metal parts thereof: spades, shovels, mattocks, picks, hoes, forks and rakes; axes, bill hooks and similar hewing tools; secateurs and pruners of any kind; scythes, sickles, hay knives, hedge shears, timber wedges and other tools of a kind used in agriculture, horticulture or forestry: other handtools of a kind used in agriculture, horticulture or forestry, and parts thereof: other. The rate of duty will be free.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Kathy Campanelli at 646-733-3021.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division