CLA-2-82:OT:RR:E:NC:N1:118
Ms. Jolanta Kopczynska
Fiskars Garden & Outdoor Living
780 Carolina St.
Sauk City, WI 53583
RE: The tariff classification of a Lop&Saw® from China.
Dear Ms. Kopczynska:
In your letter dated September 29, 2008, you requested a tariff classification ruling.
You refer to model 9161 as a Lop&Saw®. You state that this item consists of a 21” long two-handed lopper with base metal blades and a 6” long pruning handsaw. The handsaw is shaped to store inside one of the lopper handles by snapping and locking in place.
The applicable subheading for the Lop&Saw® will be 8201.60.0000, Harmonized Tariff Schedule of the United States (HTSUS), 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: hedge shears, two-handed pruning shears and similar two-handed shears, and parts thereof. The duty rate will be 1¢ each +2.8% ad valorem.
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/.
Consideration was given to classifying this product pursuant to General Rule of Interpretation (GRI) 3(c) as was done with a similar product in New York Ruling E81611, dated May 5, 1999. Based upon available background information relating to ruling E81611, that classification appears to be correct. However, in this situation, the main portion of the tool (i.e. weight and value) is found within the lopper. Therefore, it is determined that the lopper imparts the essential character and there is no reason to resort to GRI 3(c).
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