CLA-2-82:OT:RR:NC:1:118
Ms. Alice Liu
Atico International USA, Inc.
501 S. Andrews Avenue
Fort Lauderdale, FL 33301
RE: The tariff classification of a trowel and cultivator from China.
Dear Ms. Liu:
In your letter dated February 17, 2012, you requested a tariff classification ruling.
You have described item number P302AJ00101 as a stainless steel trowel. It measures 13.78” long x 3.27” wide x 1.89” high. Item P302AJ00103 is described as a stainless steel cultivator. It measures 12.2” long x 3.93” wide x 2.16” high. Each item has a gel-grip handle.
The applicable subheading for the trowel, item number P302AJ00101, and the cultivator, item P302AJ00103, will be 8201.90.6000, 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: other handtools of a kind used in agriculture, horticulture or forestry, 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,
Thomas J. Russo
Director
National Commodity Specialist Division