CLA-2-82:OT:RR:NC:N1:118
Ms. Tracy Davis
Sr. Transportation/Import Manger
Ames True Temper
465 Railroad Avenue
Camp Hill, PA 17011
RE: The tariff classification of post hole diggers and their parts from China.
Dear Ms. Davis:
In your letter dated September 3, 2008, you requested a tariff classification ruling.
The subject merchandise of your ruling request consists of post hole diggers, their base metal heads/blades and fiberglass handles. You have described two models: Ames True Temper’s Jackson© Dig Ez™ (Dig EZ) and Jackson J-250 Series™ (J-250). Both models are non-powered, mechanical, long-handled tools. You state that Dig Ez will be imported fully assembled and J-250 may be imported fully assembled or its head/blades and handles may be imported separately. You further state that the post hole diggers will be used to dig holes for fence posts or plant small shrubs or trees, or other landscaping or farming needs.
You describe the Dig Ez as having curved handles hinged to one another at one pivot point and the blades hinged to one another at another pivot point to form one head. The handles are attached to the tempered steel head/blades at two additional pivot points and the entire length of the Dig Ez is about 60”. You state that the Dig Ez handles are made of a ¾” fiberglass core.
You describe the J-250 as a more traditional design with straight handles and blades. The two handles and blade assembly are hinged together at a single pivot point. The entire length of the J-250 is about 60”. You state that the blades are of 12 gauge tempered steel and the handles are made of glass fiber reinforced plastics.
The applicable subheading for the handles of the Jackson J-250 Series™ (J-250), imported separately, will be 3926.90.2500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics...handles and knobs, not elsewhere specified or included, of plastics. The general rate of duty will be 6.5 percent ad valorem.
The applicable subheading for Ames True Temper’s Jackson© Dig Ez™ (Dig EZ) and Jackson J-250 Series™ (J-250), imported fully assembled, and the base metal head/blades of Jackson J-250 Series™ (J-250), imported separately, will be 8205.59.5560, HTSUS, which provides for handtools (including glass cutters) not elsewhere specified or included; blow torches and similar self-contained torches; vises, clamps and the like, other than accessories for and parts of machine tools; anvils; portable forges; hand- or pedal-operated grinding wheels with frameworks; base metal parts thereof: other handtools (including glass cutters) and parts thereof: other: other: of iron or steel: other: other (including parts). The rate of duty will be 5.3% ad valorem.
Consideration was given to classifying the post hole diggers and their base metal heads/blades under 8201.10.0000 (as spades and shovels, and parts thereof) and 8201.90.6000 (as handtools of a kind used in agriculture, horticulture or forestry, and parts thereof), however, those classifications were deemed inappropriate. Shovels are designed to scoop and spades are pushed into the ground with the foot, whereas, the post hole digger is designed to be rammed into the ground and the dirt lifted (not scooped) out. It is not a tool used for farming, growing flowers, fruit, etc. or care of the land with trees. Therefore, it is not of a class or kind used in agriculture, horticulture or forestry.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
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