CLA-2-82:OT:RR:NC:N1:118
Yuki Kaneda
Upperleft Co.
403 1-15-9 Ebisu
Shibuya-ku, Tokyo 150-0013
Japan
RE: The tariff classification of gardening scissors/pruners from Japan.
Dear Yuki Kaneda:
In your letter dated July 1, 2016, you requested a tariff classification ruling.
The articles in your request are described as gardening scissors/pruners. You included pictures of two items and have stated that both are made of carbon steel or stainless steel. Their length is listed as between 150 mm and 190 mm. The first item is a garden pruner which incorporates spring-assisted blades that are articulated around a pivot. The blades are attached to straigtht handles that have a locking hook located at the bottom. The size of the tool indicates that it is operated by one hand. The second item is a scissors which consists of two blades fitted with finger ring handles. The value of this tool is listed over $1.75 per dozen.
The applicable subheading for the garden pruner 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.
The applicable subheading for the scissors will be 8213.00.9000, HTSUS, which provides for scissors, tailors’ shears and similar shears, and blades and other base metal parts thereof: valued over $1.75/dozen: other (including parts). The duty rate will be 3¢ each plus 3% ad valorem.
You proposed classifiying both items as garden pruners within heading 8201, HTSUS. However, one of the tools has finger ring handles attached to the blades. Explanatory Note 82.01 (5) states, in part, that the heading does not cover scissor type pruners with finger ring handles. Accordingly, classification of that tool within heading 8201, HTSUS, would be incorrect.
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