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The tariff classification of gardening tools from India.
Issued December 11, 1998 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardD8 D84773 (December 11, 1998)
Tariff classification
HTS codes: 8201.30.0000, 8201.20.0000, 8201.90.6000, 7302.50.0000
Product description
The subject item is a set of hand-held gardening tools. The set consists of a trowel, a transplant trowel, a fork, a claw and a mounting rack with hardware. The tools and mounting rack are each constructed of heavy aluminum molded or cast in a single piece. The tools are between 7 and 9 inches in length including the handle.
CBP rationale
The applicable subheading for the trowel and transplanter will be 8201.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for other agricultural hand tools. The applicable subheading for the fork will be 8201.20.0000 HTS, which provides for forks and parts thereof. The applicable subheading to the claw will be 8201.30.0000 HTS, which provides for mattox, picks, hoes and rakes and parts thereof. The applicable subheading for the mounting rack will be 7302.50.0000 HTS, which provides for brackets and similar fixtures, of base metal.
Full text
PD D84773 December 11, 1998 CLA-2-82:LA:S:T:1:6:C03 D84773 CATEGORY: Classification TARIFF NO.: 8201.90.6000, 8201.20.0000, 8201.30.0000, 7302.50.0000 RE: The tariff classification of gardening tools from India. Joel McClure Import Manager Restoration Hardware, Inc. 2391 W. Winton Avenue Hayward, CA. 94545 Dear Mr. McClure: In your letter dated November 3, 1998, you requested a tariff classification ruling. The subject item is a set of hand-held gardening tools. The set consists of a trowel, a transplant trowel, a fork, a claw and a mounting rack with hardware. The tools and mounting rack are each constructed of heavy aluminum molded or cast in a single piece. The tools are between 7 and 9 inches in length including the handle. The applicable subheading for the trowel and transplanter will be 8201.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for other agricultural hand tools. The rate of duty will be free. The applicable subheading for the fork will be 8201.20.0000 HTS, which provides for forks and parts thereof. The rate of duty will be .6 per cent ad valorem. The applicable subheading to the claw will be 8201.30.0000 HTS, which provides for mattox, picks, hoes and rakes and parts thereof. The rate of duty will be .6 per cent ad valorem. The applicable subheading for the mounting rack will be 7302.50.0000 HTS, which provides for brackets and similar fixtures, of base metal. The applicable rate of duty will be .7 per cent ad valorem. Articles classified under each of the above subheadings, which are products of India, are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all the applicable regulations. 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 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, Irene Jankov Port Director Los Angeles - Long Beach Seaport
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