CLA-2-various:RR:NC:115 C89082
Ms. Helen Newell
Polardreams International Ltd.
602 W. Burlington
Fairfield, IA 52556
RE: The tariff classification of a garden gift basket from China, New Zealnd and
the United States.
Dear Ms. Newell:
In your letter dated June 16, 1998 you requested a tariff classification
ruling.
The sample, Garden Gift Basket (style GG 04/34854) contains a wooden box,
set of three garden tools: fork, spade and trowel, one pair of work gloves,
ceramic plant pot, birdhouse, decorative watering can, hand cream, heart shaped
metal container, garden journal and hand salve.
The applicable subheadings for the garden gift basket is as follows:
fork- 8201.20.0000, which provides for forks and parts
thereof. The rate of duty is 0.6% ad valorem.
spade- 8201.10.0000, which provides for spades, shovels and parts thereof.
The rate of duty is 0.6% ad valorem.
trowel- 8201.90.0000, which provides for other hand tools of a kind used in
agriculture, horticulture, or forestry and parts thereof. The rate of duty is
free.
birdhouse- 4420.10.0000, which provides for statuettes and other ornaments
of wood. The rate of duty is 3.6% ad valorem.
decorative watering can- 8306.2900, which provides for statuettes and other
ornaments and parts thereof: other. The rate of duty is 1% ad valorem.
garden journal- 4820.10.2050, which provides for dairies, notebooks and
address books, other. The rate of duty is 2.4% ad valorem.
wooden box- 4420.90.8000, which provides for wooden articles of furniture
not falling within Chapter 94, other. The rate of duty is 1% ad valorem.
heart shaped metal container- 8306.29.0000, which provides for statuettes
and other ornaments and parts thereof: other. The rate of duty is 1% ad valorem.
hand cream- 3304.90.5000, which provides for beauty or make-
up preparations and preparations, other. The rate of duty is 1% ad valorem.
Hand lotion- 3304.90.5000, which provides for beauty or make-up
preparations and preparations, other. The rate of duty is 1% ad valorem.
soap- 3401.11.5000, which provides for soap; for toilet use, other, The
rate of duty is 0.2 cents per kg. + 0.7% ad valorem.
gloves- 4203.29.1800, which provides for other gloves with fourchettes or
sidewalls which, at a minimum extend from fingertip to fingertip between each of
the four fingers, other.The rate of duty is 14% ad valorem. If the gloves are of
American origin then 9802.00.5060, which provides for articles of
U.S.A. origin being returned.
ceramic plant pot- 6913.90.5000, which provides for other ornamental
ceramic articles, other. The rate of duty is 6.2% ad valorem.
Please note all of the above classifications are subheadings of the
Harmonized Tariff Schedules of the United States (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 Melvyn Birnbaum at 212-466-5487.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division