CLA-2-82:RR:NC:1:118 I80595
Mr. Bob Campbell
The Company Garden Inc.
2735 Matheson Blvd. E., #6
Mississauga, Ontario
Canada L4W 4M8
RE: The tariff classification of home garden sets from China.
Dear Mr. Campbell:
In your letter dated April 2, 2002, you requested a tariff classification ruling.
The two samples are described as follows:
Garden potting set – consisting of a powder coated steel bucket with three powder coated steel garden hand tools (trowel, fork and transplanter) with garden gloves. The gloves are made of 100% cotton twill.
Garden apron and tools set – consisting of an apron made of 100% cotton twill with three powder coated metal garden hand tools (trowel, fork and transplanter).
Each item is independently packaged in a retail box and sold as a packaged set. They are to be used by hobbyists for home gardening.
The applicable subheading for both sets will be 8201.90.6000, Harmonized Tariff Schedule of the United States (HTS), 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: other handtools of a kind used in agriculture, horticulture or forestry, and parts thereof: other. The duty rate will be free.
The gloves fall within textile category designation 331. The apron falls within textile category designation 359. Based upon international textile trade agreements, textile 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.
If imported separately, the applicable subheading for the gloves, would be 6216.00.3800, HTS, which provides for gloves, mittens and mitts: other: of cotton: other: without fourchettes. The duty rate will be 23.8% ad valorem. If imported separately, the applicable subheading for the apron, would be 6211.42.0081, HTS, which provides for other garments, women’s or girls’: of cotton: other. The duty rate will be 8.2% ad valorem. When imported as part of the garden gift set, the cotton woven work gloves and the apron will not be separately classified. However, they are still subject to quota/visa requirements.
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 Kathy Campanelli at 646-733-3021.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division