CLA-2-82:S:N:N3:115 886765
Mr. Rolf Leimgruber
Mid-America Overseas, Inc.
795 Terrell Mill Road
Suite 204
College Park, GA 30349
RE: The tariff classification of bonsai tools and accessories from
Japan.
Dear Mr. Leimgruber:
In your letter dated May 24, 1993, you requested a tariff
classification ruling.
The subject articles consist of the following itemized
articles:
1. Item # 211702 4. Item # 212006
2. Item # 211703 5. Item # 212009
3. Item # 212001
Items 1 and 2 are described as metal adjustable and fixed
clamps that are used to bend heavy branches where the use of wire
is not suitable.
Items 3, 4 and 5 are described as bonsai shears and
scissors. These shears and scissors have very sharp edges to
provide a clean cut during the basic thinning and pruning of tree
branches.
The applicable subheading for items 1 and 2 will be
8201.90.6000, Harmonized Tariff Schedule of the United States
(HTS), which provides for other handtools of a kind used in
agriculture, horticulture or forestry, and parts thereof... The
duty rate will free.
The applicable subheading for items 3, 4 and 5 will be
8213.00.9000, Harmonized Tariff Schedule of the United States
(HTS), which provides for scissors, tailors shears and similar
shears... valued over $1.75 per dozen... other. The duty rate will
be 10 cents each + 10% ad valorem.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport