886765 88 Ruling Active

The tariff classification of bonsai tools and accessories fromJapan.

Issued June 14, 1993 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8201.90.6000, 8213.00.9000

Headings: 8213, 8201

Product description

the following itemized articles: 1. Item # 211702 4. Item # 212006 2. Item # 211703 5. Item # 212009 3. Item # 212001 Items 1 and 2 are described as metal adjustable and fixed clamps that are used to bend heavy branches where the use of wire is not suitable. Items 3, 4 and 5 are described as bonsai shears and scissors. These shears and scissors have very sharp edges to provide a clean cut during the basic thinning and pruning of tree branches.

CBP rationale

The applicable subheading for items 1 and 2 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 applicable subheading for items 3, 4 and 5 will be 8213.00.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for scissors, tailors shears and similar shears.

Full text

NY 886765 June 14, 1993 CLA-2-82:S:N:N3:115 886765 CATEGORY: Classification TARIFF NO.: 8201.90.6000; 8213.00.9000 Mr. Rolf Leimgruber Mid-America Overseas, Inc. 795 Terrell Mill Road Suite 204 College Park, GA 30349 RE: The tariff classification of bonsai tools and accessories from Japan. Dear Mr. Leimgruber: In your letter dated May 24, 1993, you requested a tariff classification ruling. The subject articles consist of the following itemized articles: 1. Item # 211702 4. Item # 212006 2. Item # 211703 5. Item # 212009 3. Item # 212001 Items 1 and 2 are described as metal adjustable and fixed clamps that are used to bend heavy branches where the use of wire is not suitable. Items 3, 4 and 5 are described as bonsai shears and scissors. These shears and scissors have very sharp edges to provide a clean cut during the basic thinning and pruning of tree branches. The applicable subheading for items 1 and 2 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 free. The applicable subheading for items 3, 4 and 5 will be 8213.00.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for scissors, tailors shears and similar shears... valued over $1.75 per dozen... other. The duty rate will be 10 cents each + 10% 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

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