CLA-2-84:OT:RR:NC:N1:104
Ms. Debbie Brule
Global Transportation Services Inc.
18209 80th Ave. So.
Suite A
Kent, WA 98032
RE: The tariff classification of Grubber Tools from China and Taiwan
Dear Ms. Brule:
In your letter dated October 27, 2017, on behalf of your client, BAC Industries Inc., you requested a tariff classification ruling.
The Brush Grubber Tools, Models BG-02, BG-03 and BG-09, are used by the home gardener to prepare the soil for planting and keep the garden weed-free. Each tool consists of a handle with a mechanism to open and close the jaws which grip the brush and weeds that need to be removd from the garden. They also incorporate lift leverage stands which when placed on the ground give extra leverage for a one-person job. The jaws on the brush grubbers are made from steel with a powder coat paint.
Brush Grubber Model BG-02 features a steel handle with 10 no-slip teeth per pad and easily pulls small trees and brush up to 1.5” in diameter from the ground to eliminate re-growth. Brush Grubber Model BG-03 features a fiberglass handle with 8 no-slip teeth per pad and easily pulls small trees and brush up to 2” in diameter from the ground to prevent re-growth. Brush Grubber Model BG-09 is a steel handled weed grubber with a 4-foot steel tubular handle that removes weeds up to 2 inches in diameter and pulls thistles and invasive plants.
You suggested classifying the three “Grubber” tools within subheading 8201.90.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other handtools of a kind used in agriculture, horticulture or forestry, and parts thereof: Other.” The Explanatory Notes (ENs) to Chapter 82 state that, in general, the Chapter covers tools which can be used independently in the hand. Furthermore, Courts have defined a hand tool as any tool which is held and operated by the unaided hands. The “Grubber” tools require a leverage support to function properly or effectively. Therefore, these tools are not used exclusively by the unaided hand and classification as hand tools within Heading 8201 would be incorrect.
The applicable subheading for the three Brush Grubber Tools, Models BG-02, BG-03 and BG-09, will be 8479.89.9499, HTSUS, which provides for “Machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter, parts thereof: Other machines and mechanical appliances: Other: Other: Other”. The rate of duty will be 2.5% 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 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 Patricia O’Donnell at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division