The tariff classification of bamboo rakes from Taiwan

NY 809886 May 17, 1995 CLA-2-46:S:N:N1:106 809886 CATEGORY: Classification TARIFF NO.: 4417.00.8090; 9817.00.50 Ms. Lori A. Boitano Davies, Turner & Co. 15 Thurbers Avenue Providence, RI 02905 RE: The tariff classification of bamboo rakes from Taiwan Dear Ms. Boitano: In your letter dated April 28, 1995, on behalf of Ocean State Jobbers, you requested a tariff classification ruling. These articles are bamboo rakes made with a wooden handle and bamboo tines for sale at retail to consumers for use in the care of lawns and gardens. The applicable subheading for the bamboo rakes will be 4417.00.8090, Harmonized Tariff Schedule of the United States (HTS), which provides for other tools, tool bodies, tool handles, broom or brush bodies and handles, of wood. The rate of duty will be 7.4 percent ad valorem. Machinery, equipment and implements to be used for agricultural or horticultural purposes are provided for under the special classification provision of subheading 9817.00.50, HTS. Upon the submission of actual use certification, as provided in Section 10.131-139 of the Customs Regulations, the bamboo rakes would be classifiable in subheading 9817.00.50, HTS, and would be free of duty. 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