CLA-2-82:OT:RR:NC:N1:118
Ms. Courtney Cabin
Phoenix International Freight Services, Ltd.
Chicago Branch
855 IL Route 83
Bensenville, IL 60106-1219
RE: The tariff classification of a 4-piece garden tool set from China.
Dear Ms. Cabin:
In your letter, dated December 10, 2008, on behalf of Do It Best Corporation, you requested a tariff classification ruling.
You refer to the submitted sample (SKU 755252) as a 4-piece garden tool set. The set consists of the following items packaged for retail sale:
Two 7” long, hand-operated metal pruners with spring assisted plastic handles.
A pair of gardening gloves made of 50% Terylene and 50% cotton.
A garden bag constructed of man-made textile material that is backed with a sheeting of plastic.
The garden bag has outside pockets that are capable of holding the pruners and gloves. The retail packaging states that the set is used for pruning shrubs, flowers and garden plants.
The applicable subheading for the 4-piece garden tool set will be 8201.50.0000, 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: secateurs and similar one-handed pruners and shears (including poultry shears), and parts thereof. The duty rate will be 1¢ each + 2.8% ad valorem.
Consideration was given to your proposed classification of 8201.90.6000, HTSUS. That classification was deemed inappropriate. None of the items are classifiable within subheading 8201.90.6000, HTSUS. The one-handed pruners, which impart the essential character of this set, are classified within subheading 8201.50.0000, HTSUS.
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