CLA-2-82:RR:NC:115 D83137
Ms. Lesa R. Hubbard
J.C. Penny Purchasing Corporation
P.O.Box 10001
Dallas, Texas 75301-0001
RE: The tariff classification of a garden tool set from China.
Dear Ms. Hubbard:
In your letter dated September 30, 1998 you requested a
tariff classification ruling.
The sample submitted (lot number 759-0100) is a garden tool
set. The set consists of a trowel, transplanter, digger/weeder,
cultivator, a bypass pruner, shears, rubber knee pad constructed
of foamed polyvinyl chloride (pvc), six functional power hose
nozzle, long plastic head and PVC grip, three-way hose connector,
one male hose connector and two female hose connectors, one
additional connector, and shut off connector all made of plastic.
Also included is a 20m roll of twisty ties. All of the items are
fitted into a molded plastic case. The sample is being returned
as per your request.
The applicable subheading for the transplanter and trowel
will be 8201.90.6000, Harmonized Tariff Schedule of the United
States (HTS), which provides for Other hand tools of a kind used
in agriculture, horticulture or forestry, and parts thereof:
Other. The rate of duty will be Free. The applicable subheading
for the grass shears will be 8201.90.3000, Harmonized Tariff
Schedule of the United States (HTS), which provides for Grass
shears, and parts thereof. The rate of duty will be 2 cents each
+ 5.1% ad valorem. The applicable subheading for the cultivator
and digger/weeder 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 rate of duty will
be 0.6% ad valorem. The applicable subheading for the by pass
pruner will be 8201.50.0000, Harmonized Tariff Schedule of the
United States (HTS), which provides for Secateurs and similar
one-handed pruners and shears (including poultry shears) and
parts thereof. The rate of duty will be 1 cent each + 2.8% ad
valorem. The applicable subheading for the PVC knee pad will be
3924.90.5500, Harmonized Tariff Schedule of the United States
(HTS), which provides for Other: Other: Articles of Plastic. The
rate of duty will be 3.4% ad valorem. The applicable subheading
for the multi-functional power hose nozzle, three-way hose
connector and shut off connector will be 8481.80.5090, Harmonized
Tariff Schedule of the United States (HTS), which provides for
Taps, cocks, valves and similar appliances, for pipes, boiler
shells, tanks, vats or the like, including pressure-reducing
valves and thermostatically controlled valves; parts
thereof...Other. The rate of duty will be 3.3% ad valorem. The
applicable subheading for the male hose connector, female hose
connector and regulator connector will be 3917.40.0090,
Harmonized Tariff Schedule of the United States (HTS), which
provides for Tubes, pipes and hoses and fittings therefor of
plastics: Other. The rate of duty will be 5.3% ad valorem. The
applicable subheading for the twisty ties will be 8309.90.0000,
Harmonized Tariff Schedule of the United States (HTS), which
provides for Stoppers, caps and lids (including crown corks,
screw caps and pouring stoppers), capsules for bottles, threaded
bungs, bung covers, seals and other packing accessories, and
parts thereof, of base metal: Other. The rate of duty will be
3.1% ad valorem. The plastic case will not be dutiable as it
meets the requirements of GRI 5(a).
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