CLA-2-82:OT:RR:E:NC:N1:118
Mr. Troy D. Crago
Atico International USA, Inc.
501 South Andrews Avenue
Fort Lauderdale, FL 33301
RE: The tariff classification of a galvanized tin rake from China
Dear Mr. Crago:
In your letter dated June 16, 2008, you requested a tariff classification ruling.
You refer to item number C026AA00591 as a galvanized tin rake. You state that the item is made of tin with a plastic grip on the handle. The rake is 47” long and has 15 teeth on its end.
The applicable subheading for the tin rake will be 8201.30.0080, Harmonized Tariff Schedule of the United States (HTSUS), 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: mattocks, picks, hoes and rakes, and parts thereof: other. The duty rate will be free.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/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 Kathy Campanelli at 646-733-3021.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division