CLA-2-20:OT:RR:NC:1:118
Ms. Janet Pendris
Hampton Direct Inc.
291 Hurricane Lane
P.O. Box 1199
Williston, VT 05495
RE: The tariff classification of garden shears from China.
Dear Ms. Pendris:
In your letter dated September 29, 2009, you requested a tariff classification ruling. The sample you have submitted is being returned as requested.
You describe the submitted sample, item number 67702, as a garden shears. The spring assisted blades are made of steel and the handles are ABS plastic. There is a locking hook located on the bottom of the handles. You state that these one-handed shears are used to prune flowers, vines and plants.
The applicable subheading for the garden shears, item number 67702, 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 1ยข each + 2.8% ad valorem.
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