C89983 C8 Ruling Active

he tariff classification of a Gardening Kit from Taiwan.

Issued July 28, 1998 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 1998, 3914, 5303, 3901, 8213.00.9000, 5307.20.0000, 1440, 3926.90.9880, 8309.90.0000

Headings: 1998, 3914, 5303, 3901, 8213, 3926, 5307, 1440, 8309

Product description

he tariff classification of a Gardening Kit from Taiwan.

CBP rationale

The applicable subheadings for the Gardening Kit is as follows: Twine-5307.20.0000, which provides for Yarn or Jute or other textile bast fibers of heading 5303: Multiple (folded) or cabled.

Full text

NY C89983 July 28, 1998 CLA-2-82:RR:NC:115 C89983 CATEGORY: Classification TARIFF NO.: various Ms. Linda Moyer Associated Merchandising Corporation 1440 Broadway New York, New York 10018 RE:The tariff classification of a Gardening Kit from Taiwan. Dear Ms. Moyer: In your letter dated July 8, 1998 you requested a tariff classification ruling. The sample Gardening Kit contains Twine, Scissors, Plant ties, Thermometer, Paper Ties, Plant Rings and Gloves. The applicable subheadings for the Gardening Kit is as follows: Twine-5307.20.0000, which provides for Yarn or Jute or other textile bast fibers of heading 5303: Multiple (folded) or cabled. The rate of duty is 1.8% ad valorem. Scissors-8213.00.9000, which provides for Scissors, tailors' shears, and similar shers, and blades and other base metal parts thereof: other (including parts). The rate of duty is 7.2 cents each + 7.2% ad valorem. Paper Ties-8309.90.0000, which provides for seals and other packing accessories, and parts thereof, of base metal. The rate of duty is 3.1% ad valorem. Plastic Ties-3926.90.9880, which provides for Other articles of plastics and articles of other materials of headings 3901 to 3914 Other, other, other. The rate of duty is 5.3% ad valorem. Thermometer-9025.19.8080, which provides for Thermometer other, other. The rate of duty is 2.4% ad valorem. Plant rings-7326.90.8585, which provides for Other articles of iron or steel other, other, other. The rate of duty is 3.5% ad valorem. Gloves-6116.10.13.0000, which provides for gloves without fourchettes: of vegetable fiber containing over 50% by weight of plastics or rubber. The rate of duty is 20% ad valorem. Please note all of the above classifications are subheadings of the Harmonizes Tariff Schedules of the United States. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the 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, Robert B. Swierupski Director, National Commodity Specialist Division

View original on CBP CROSS →

More rulings on the same tariff codes

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →