CLA-2-82:OT:RR:NC:N1:118
Ms. Debbie Brule
Global Transportation Services
18209 80th Ave. So
Ste A
Kent, WA 98032
RE: The tariff classification of two “Grubber” tools from China and Taiwan
Dear Ms. Brule:
In your letter dated October 27, 2017, on behalf of BAC Industries Inc., you requested a tariff classification ruling.
You have referred to the two items under consideration as “Grubber” tools. They are identified as Brush Grubber BG-13 Handy Grubber and Brush Grubber BG-14 Handy Grubber Extended Reach. Model number BG-13 is approximately one foot long and model number BG-14 is approximately three feet long. Each tool consists of a handle attached to spring operated steel jaws. The jaws are opened and closed by a lever incorporated into the handle. The tools are used to grasp and remove brush and small trees from a garden.
The applicable subheading for the Brush Grubber BG-13 Handy Grubber and Brush Grubber BG-14 Handy Grubber Extended Reach 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 https://hts.usitc.gov/current.
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 Anthony E. Grossi at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division