CLA-2-82:OT:RR:NC:1:118
Ms. Lynn Schab
Liss Global, Inc.
7746 Dungan Road
Philadelphia, PA 19111
RE: The tariff classification of garden shears from China.
Dear Ms. Schab:
In your letter dated August 27, 2012, you requested a tariff classification ruling. The sample you provided is being returned as requested.
You refer to the submitted sample as a BD Garden Shear, manufacturer item number BD1112H. The item consists of two steel shear blades operated around a center pivot. Each blade is fitted with a plastic finger ring.
The applicable subheading for the BD Garden Shear, manufacturer item number BD1112H, will be 8213.00.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for scissors, tailors’ shears and similar shears, and blades and other base metal parts thereof: valued over $1.75/dozen: other (including parts). The duty rate will be 3¢ each + 3% ad valorem.
Consideration was given to your proposed classification of 8201.50.0000, 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: secateurs and similar one-handed pruners and shears (including poultry shears), and parts thereof. However, the instant merchandise has finger rings attached to the blades. Explanatory Note 82.01 (5) differentiates shears from scissors inasmuch that shears do not have finger ring handles. Accordingly, classification within heading 8201, HTSUS, would be incorrect.
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 Anthony Grossi at (646) 733-3021.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division