The tariff classification of a garden tool set from China.

NY D83137 October 15, 1998 CLA-2-82:RR:NC:115 D83137 CATEGORY: Classification TARIFF NO.: 8201.30.0000,8481.80.5090,3917.40.0090,8309.90.0000 Ms. Lesa R. Hubbard J.C. Penny Purchasing Corporation P.O.Box 10001 Dallas, Texas 75301-0001 RE: The tariff classification of a garden tool set from China. Dear Ms. Hubbard: In your letter dated September 30, 1998 you requested a tariff classification ruling. The sample submitted (lot number 759-0100) is a garden tool set. The set consists of a trowel, transplanter, digger/weeder, cultivator, a bypass pruner, shears, rubber knee pad constructed of foamed polyvinyl chloride (pvc), six functional power hose nozzle, long plastic head and PVC grip, three-way hose connector, one male hose connector and two female hose connectors, one additional connector, and shut off connector all made of plastic. Also included is a 20m roll of twisty ties. All of the items are fitted into a molded plastic case. The sample is being returned as per your request. The applicable subheading for the transplanter and trowel will be 8201.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for Other hand tools of a kind used in agriculture, horticulture or forestry, and parts thereof: Other. The rate of duty will be Free. The applicable subheading for the grass shears will be 8201.90.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for Grass shears, and parts thereof. The rate of duty will be 2 cents each + 5.1% ad valorem. The applicable subheading for the cultivator and digger/weeder 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 rate of duty will be 0.6% ad valorem. The applicable subheading for the by pass pruner will be 8201.50.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Secateurs and similar one-handed pruners and shears (including poultry shears) and parts thereof. The rate of duty will be 1 cent each + 2.8% ad valorem. The applicable subheading for the PVC knee pad will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for Other: Other: Articles of Plastic. The rate of duty will be 3.4% ad valorem. The applicable subheading for the multi-functional power hose nozzle, three-way hose connector and shut off connector will be 8481.80.5090, Harmonized Tariff Schedule of the United States (HTS), which provides for Taps, cocks, valves and similar appliances, for pipes, boiler shells, tanks, vats or the like, including pressure-reducing valves and thermostatically controlled valves; parts thereof...Other. The rate of duty will be 3.3% ad valorem. The applicable subheading for the male hose connector, female hose connector and regulator connector will be 3917.40.0090, Harmonized Tariff Schedule of the United States (HTS), which provides for Tubes, pipes and hoses and fittings therefor of plastics: Other. The rate of duty will be 5.3% ad valorem. The applicable subheading for the twisty ties will be 8309.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Stoppers, caps and lids (including crown corks, screw caps and pouring stoppers), capsules for bottles, threaded bungs, bung covers, seals and other packing accessories, and parts thereof, of base metal: Other. The rate of duty will be 3.1% ad valorem. The plastic case will not be dutiable as it meets the requirements of GRI 5(a). 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