CLA-2-82:RR:NC:1:115 A88121
Mr. William A. Vollmerhausen
Kmart Corporation
International Headquarters
3100 West Big Beaver Road
Troy, MI 48084-3163
RE: The tariff classification of garden tools from China.
Dear Mr. Vollmerhausen:
In your letter dated September 24, 1996, you requested a tariff classification ruling.
The subject items are described as Jr. Helper real steel garden tools. There are two samples both numbered 60050. Each sample has 3 garden tools, miniature in size. The first sample consists of a clipper, hoe and rake. The second sample consists of a shear, rake and pick.
The applicable subheading for the clipper and shear will be 8201.50.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for secateurs and similar one-handed pruners and shears, and parts thereof. The duty rate will be 1 cent each + 2.8% ad valorem.
The applicable subheading for the pick, rake and hoe will be 8201.30.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for mattocks, picks, hoes and rakes, and parts thereof. The duty rate will be 1.7% ad valorem.
The applicable subheading for the spade will be 8201.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for spades and shovels, and parts thereof. The duty rate will be 1.8% ad valorem.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of this 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 Melvyn Birnbaum at 212-466-5487.
Sincerely,
Roger J. Silvestri
Director
National Commodity
Specialist Division