CLA-2-82:OT:RR:NC:1:118
Ms. Nicole Watson
Cornerstone Brands, Inc.
5568 West Chester Rd.
West Chester, OH 45069
RE: The tariff classification of lawn and garden tool set from China.
Dear Ms. Watson:
In your letter dated September 23, 2009, on behalf of HSN Improvements, you requested a tariff classification ruling. The sample you have submitted is being returned as requested.
You refer to the submitted sample as an 8 pc Lawn and Garden Tool Set w/Tote (item number 75-106). The set includes the following items packaged for retail sale:
Two aluminum trowels with grip handles
Aluminum cultivator with a grip handle
Aluminum weeder with a grip handle
Two one-handed pruners with steel blades
Foam kneeling pad
Nylon tote bag
The applicable subheading for the lawn and garden tool set (item number 75-106) will be 8201.90.6000, 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: other handtools of a kind used in agriculture, horticulture or forestry, and parts thereof: other. The duty rate will be free.
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