The tariff classification of pruning and lopping shears from Taiwan.

NY 892921 December 15, 1993 CLA-2-82:S:N:N3:115 892921 CATEGORY: Classification TARIFF NO.: 8201.50.0000; 8201.60.0000 Mr. Chris Kuehler Archer Freight Systems, Inc. P.O. Box 460067 San Antonio, TX 78246-0067 RE: The tariff classification of pruning and lopping shears from Taiwan. Dear Mr. Kuehler: In your letter dated December 6, 1993, you requested a tariff classification ruling, on behalf of your client, Builders Square of San Antonio, TX. The subject items are described as follows: a) 8" durable ratcheted pruning shear - used for gardening b) 25" durable ratcheted lopping shear - used for trimming branches The applicable subheading for the pruning shear 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 lopping shear will be 8201.60.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for hedge shears, two-handed pruning shears and similar two-handed shears, and parts thereof... The duty rate will be 1 cent each + 2.8% 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