The tariff classification of Bonsai Tools from Japan

NY 886766 June 21, 1993 CLA-2-82:S:N:N3:119 886766 CATEGORY: Classification TARIFF NO.: 8203.20.2000; 8203.20.6030; 8205.59.4000; 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 from Japan Dear Mr. Leimgruber: In your letter dated May 24, 1993, you requested a tariff classification ruling on behalf of the Monastery of the Holy Spirit, Conyers, GA. The articles to be imported are two pairs of bonsai shears with large finger rings, a pair of tweezers, a rake w/spatula, and a tool set put up for retail and consisting of a concave cutter, a wire cutter and a pair of bonsai shears with finger rings. For tariff purposes this tool set will be treated as a set whose essential character is imparted by the concave cutter and the wire cutter and will be classified accordingly. See General Rules of Interpretation 3(b) of the Harmonized Tariff Schedule of the United States. The applicable subheading for the bonsai shears 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 rate of duty will be 10 cents each plus 10 percent ad valorem. The applicable subheading for the tweezers will be 8203.20.2000, HTS, which provides for pliers (including cutting pliers), pincers, tweezers and similar tools and parts thereof: tweezers. The rate of duty will be 8 percent. The applicable subheading for the rake w/spatula will be 8205.59.4000, HTS, which provides for other handtools... agricultural, horticultural or forestry tools, and parts thereof. The rate of duty will be free. The applicable subheading for the tool set will be 8203.20.6030, HTS, which provides for pliers (including cutting pliers), pincers, tweezers and similar tools and parts thereof... other. The rate of duty will be 12 cents per dozen plus 5.5 percent 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