D88429 D8 Ruling Active

The tariff classification of Garden Shovel from China.

Issued February 23, 1999 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8201.10.0000

Headings: 8201

Product description

Style numbers cited in your letter are 110027 & 110028. The sample will be returned as per your request.

CBP rationale

The applicable subheading for the garden shovel 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 D88429 February 23, 1999 CLA-2-82:RR:NC:115 D88429 CATEGORY: Classification TARIFF NO.: 8201.10.0000 Mr. Tobias Henderson Bath & Body Works 7 Limited Parkway East Reynoldsburg, OH 43068 RE: The tariff classification of Garden Shovel from China. Dear Mr. Henderson: In your letter dated January 28, 1999 you requested a tariff classification ruling. The sample submitted is a mini garden shovel composed of a chrome plated metal with a wooden handle. Style numbers cited in your letter are 110027 & 110028. The sample will be returned as per your request. The applicable subheading for the garden shovel will be 8201.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Spades and shovels and parts thereof. The rate of duty will be free. 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 212-637-7017. 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 →