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The tariff classification of garden tools from China.
Issued October 8, 1996 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardA8 A88121 (October 8, 1996)
Tariff classification
HTS codes: 8201.30.0000, 8201.10.0000, 8201.50.0000
Headings: 8201
Product description
The subject items are described as Jr. Helper real steel garden tools. There are two samples both numbered 60050. Each sample has 3 garden tools, miniature in size. The first sample consists of a clipper, hoe and rake. The second sample consists of a shear, rake and pick.
CBP rationale
The applicable subheading for the clipper and 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 applicable subheading for the pick, 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 applicable subheading for the spade will be 8201.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for spades and shovels, and parts thereof.
Full text
NY A88121 October 8, 1996 CLA-2-82:RR:NC:1:115 A88121 CATEGORY: Classification TARIFF NO.: 8201.50.0000; 8201.30.0000; 8201.10.0000 Mr. William A. Vollmerhausen Kmart Corporation International Headquarters 3100 West Big Beaver Road Troy, MI 48084-3163 RE: The tariff classification of garden tools from China. Dear Mr. Vollmerhausen: In your letter dated September 24, 1996, you requested a tariff classification ruling. The subject items are described as Jr. Helper real steel garden tools. There are two samples both numbered 60050. Each sample has 3 garden tools, miniature in size. The first sample consists of a clipper, hoe and rake. The second sample consists of a shear, rake and pick. The applicable subheading for the clipper and 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 pick, 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 1.7% ad valorem. The applicable subheading for the spade 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 1.8% ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Melvyn Birnbaum at 212-466-5487. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division
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The tariff classification of garden tools from China.
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