CLA-2-82:RR:NC:1:118 G89867
Mr. Pilar Dorfman
E. Besler & Company
P.O. Box 66361
Chicago, IL 60666-0361
RE: The tariff classification of a ladies garden tool kit from China.
Dear Mr. Dorfman:
In your letter dated March 29, 2001, submitted on behalf of your client, LTD Commodities Inc., Bannockburn, IL, you requested a tariff classification ruling. Your submitted sample will be returned to you as requested.
You have described your sample, item # 254104-3TLE , as a 23-PC. Ladies’ Garden Tool Kit. The kit includes the following:
transplanter (11” x 1 ½”)
cultivator (3 ½” x 9”)
digger (10” x 2 ½”)
“L” grass cutter (8” X 3”)
“I” grass cutter (7 ½” x 1”)
spray bottle (7” x 4 ½” )
by-pass pruning shear with strap (6” x 2”)
anvil pruning shear (8” x 2”)
grass shear (12 ½” x 1 ½”)
12 cable ties
1 pair of woven cotton gloves (65% cotton, 35% polyester) which are coated with rubber spots, not fully covered or impregnated.
1 molded plastic case, which is specially shaped and fitted on the interior to hold various gardening tools
The garden tools all have a steel working edge.
We believe that the ladies gardening tool set meets the explanatory note definition of “goods put up in sets for retail sale.” First, the gardening set consists of at least two different articles which are, prima facie, classifiable in two different headings. Secondly, the items are put up together to carry out the specific activity of gardening and the items will be used together or in conjunction with one another. Lastly, the articles are put up in a manner suitable for sale directly to users without repacking. We thus believe that the gardening set qualifies as a set of GRI 3(b); and we must then determine which item imparts the essential character to the set.
The factor which determines essential character may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods. We believe that in this instance, the eight separate hand tools impart the essential character to the gardening tool set. They are the most significant components of the set which will be used to perform the gardening activity. Based on GRI 3(b), we find that the tool set is classifiable as if consisting only of the hand tools. Since the tools are provided for in heading 8201, we turn to their classification at the subheading level.
The set includes eight hand tools for working in the garden. They include a transplanter, cultivator, digger, “L” grass cutter, “I” grass cutter, by-pass pruning shear, anvil pruning shear and grass shear. They are all made of steel with plastic handles or grips. We find that the tools are equally important within the set and that there is no single significant feature that distinguishes one from the other. Thus, we cannot ascertain which of the hand tools in this set imparts the essential character. Accordingly, GRI 3(c) states that when goods cannot be classified by reference to 3(a) or 3(b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration. The gardening tools are classifiable under subheadings 8201.30.00, 8201.50.00, 8201.90.30 and 8201.90.60, Harmonized Tariff Schedule of the United States (HTS). The applicable subheading for the 23-piece ladies’ garden tool kit with its fitted carry case is classifiable under subheading 8201.90.60, HTS, which provides for handtools of the following kinds and base metal parts thereof: other handtools of a kind used in agriculture, horticulture or forestry, and parts thereof: other. The rate of duty will be free.
The cotton gloves, imported separately or not, fall within textile category designation 331. Based upon international textile trade agreements, products of China are subject to quota and the requirement of a visa.
The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment.
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 Kathy Campanelli at 212-637-7025.
Sincerely,
Robert B. Swierupski
Director
National Commodity
Specialist Division