The tariff classification of indoor garden tools from China.

NY 806032 February 7, 1995 CLA-2-82:S:N:N3:115 806032 CATEGORY: Classification TARIFF NO.: 8211.92.8060; 8201.30.0000; 8201.50.0000; 8201.10.0000; 8201.90.6000; 4602.10.1800 Mr. Ernest M. Csak Inter-Maritime Forwarding Co. Inc. 156 William Street New York, NY 10038 RE: The tariff classification of indoor garden tools from China. Dear Mr. Csak: In your letter dated January 17, 1995, you requested a tariff classification ruling, on behalf of your client, Wings Over the World, NY, NY. The subject items, "Potluck Garden Tools", are stored in a mini-apron and are packed in a woven straw basket. The 6 implememts are approximately 6" in length. They are described as a knife, rake, hoe, secateur, shovel and a serrated saw-type tool. The classification of merchandise under the HTS is governed by the General Rules of Interpretation (GRI'S). GRI 1, HTS, states in part that "for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes...". This Rule applies to your product. The applicable subheading for the knife will be 8211.92.8060, Harmonized Tariff Schedule of the United States (HTS), which provides for other knives with cutting blades. The duty rate will be 0.4 cents each + 6.1% ad valorem. The applicable subheading for the rake and hoe will be 8201.30.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for mattocks, picks, hoes and rakes, and parts thereof. The duty rate will be 2.3% ad valorem. The applicable subheading for the secateur will be 8201.50.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for secateurs and similar one-handed pruners and shears, and parts thereof... The duty rate will be 1 cent each + 2.8% ad valorem. The applicable subheading for the shovel will be 8201.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for spades and shovels, and parts thereof. The duty rate will be 2.4% ad valorem. The applicable subheading for the serrated tool will be 8201.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for other handtools of a kind used in agriculture, horticulture or forestry, and parts thereof... The duty rate will be free. The applicable subheading for the basket will be 4602.10.1800, Harmonized Tariff Schedule of the United States (HTS), which provides for other baskets, whether or not lined. The duty rate will be 4.5% ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport