CLA-2-82:OT:RR:NC:1:118
Ms. Heather Creegan
CVS On-site Import Client Liaison
Barthco International, division of OHL
One CVS Drive
Woonsocket, RI 02895
RE: The tariff classification of a pruner set from China.
Dear Ms. Creegan:
In your letter dated November 28, 2012, on behalf of CVS/Pharmacy, you requested a tariff classification ruling. The sample you have submitted is being returned as requested.
The submitted sample, item number 723467, consists of two shrubbery pruners identified as a Bypass Lopper and a Bypass Pruner. The Bypass Lopper is a two-handed shears with steel blades and aluminum and PVC handles. The Bypass Pruner is a one-handed shears with spring assist steel blades and a locking mechanism to keep them closed when not in use. Both items are imported packaged together for retail sale on a cardboard hang card.
Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation (GRIs) taken in order. GRI 1 provides that classification is determined first in accordance with the terms of the headings and any relative section and chapter notes. If GRI 1 fails to classify the goods and if the heading and legal notes do not otherwise require, the remaining GRIs are applied, taken in order. In considering the classification of item 723467, which includes the Bypass Pruner and the Bypass Lopper, we note that no one heading fully describes the item. Therefore, the instant item cannot be classified in accordance with GRI 1. GRI 2 provides for the classification of incomplete or unassembled articles and is not applicable to the instant merchandise. Since item 723467 is made up of two or more components that if imported separately would be classifiable under different headings, we refer to GRI 3 to classify the item. In this regard we note that the individual components are classifiable as follows: The Bypass Pruner in 8201.50.0000, HTSUS, and the Bypass Lopper in 8201.60.0000, HTSUS. GRI 3 (a) provides that a composite article or set such as the instant sample is to be classified in the heading that provides the most specific description. Since the description of the two components is equally specific, item number 723467 cannot be classified under GRI 3 (a). Accordingly, we must next consider the classification of the item under GRI 3 (b) that covers, among other things, goods put up in sets for retail sale. Explanatory Note X to GRI 3 (b), which represents the opinion of the international classification experts, provides that merchandise is a set put up for retail sale if it is composed of: (a) at least two different items classifiable in different headings; (b) it consists of items put up together to meet a particular need, (here, specifically, to prune shrubbery); and (c) it is put up in a manner suitable for sale directly to users without repacking. Goods classifiable under GRI 3 (b) are classified as if they consisted of the component that gives them their essential character, which may be determined by the nature of the component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. In considering all of these factors we have concluded that the Bypass Pruner and the Bypass Lopper both play necessary roles and are equally essential to pruning shrubbery. Inasmuch as no essential character can be determined, GRI 3(b) does not apply. GRI 3(c) states that, if neither GRI 3(a) nor GRI 3(b) applies, merchandise shall be classified in the heading which occurs last in numerical order. In this case, the two-handed Bypass Lopper falls last within 8201.60.0000 HTSUS.
Accordingly, the applicable subheading for item number 723467 will be 8201.60.0000, 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: hedge shears, two-handed pruning shears and similar two-handed shears, and parts thereof. The duty rate will be 1ยข 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/.
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