CBP Ruling F82761 — The tariff classification of tools from Taiwan.

Tariff classification

HTS codes: 8201.30.0000, 8201.60.0000, 8201.90.3000

Headings: 8201

Product description

You stated that the products are a rake and shears. They are further described as follows: 1) Steel fan rake – item #W-26-A-0006: has a 16” fan with 22 teeth affixed to a 48” long wooden handle. 2) 20”L hedge shears – item #W-26-A-0056: has a heat-treated cutlery steel blade affixed to a hard wood handle. The blades are 8” in length and the hedge shears are 20” in total length. 3) 13 ½” grass shears – item #W-26-A-0204: has a 3 position cutting function, and a sharpened cutlery steel blade with a plastic grip handle. Its total length is 13 ½” with the blades being 8” long.

CBP rationale

The applicable subheading for the rake 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 hedge shears will be 8201.60.0000, HTS, which provides for hedge shears, two-handed pruning shears and similar two-handed shears, and parts thereof. The applicable subheading for the grass shears will be 8201.90.3000, HTS, which provides for other handtools of a kind used in agriculture, horticulture or forestry, and parts thereof: grass shears, and parts thereof.

Full text

NY F82761 February 11, 2000 CLA-2-82:RR:NC:1:118 F82761 CATEGORY: Classification TARIFF NO.: 8201.30.0000; 8201.60.0000; 8201.90.3000 Mr. Orlando Rodriguez Almacenes Pitusa, Inc. P.O. Box 839, Hato Rey Station San Juan, PR 00919-0839 RE: The tariff classification of tools from Taiwan. Dear Mr. Rodriguez: In your letter dated February 4, 2000, you requested a tariff classification ruling. You stated that the products are a rake and shears. They are further described as follows: 1) Steel fan rake – item #W-26-A-0006: has a 16” fan with 22 teeth affixed to a 48” long wooden handle. 2) 20”L hedge shears – item #W-26-A-0056: has a heat-treated cutlery steel blade affixed to a hard wood handle. The blades are 8” in length and the hedge shears are 20” in total length. 3) 13 ½” grass shears – item #W-26-A-0204: has a 3 position cutting function, and a sharpened cutlery steel blade with a plastic grip handle. Its total length is 13 ½” with the blades being 8” long. The applicable subheading for the rake 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 free. The applicable subheading for the hedge shears will be 8201.60.0000, HTS, which provides for hedge shears, two-handed pruning shears and similar two-handed shears, and parts thereof. The duty rate will be 1¢ each + 2.8% ad valorem. The applicable subheading for the grass shears will be 8201.90.3000, HTS, which provides for other handtools of a kind used in agriculture, horticulture or forestry, and parts thereof: grass shears, and parts thereof. The duty rate will be 2 ¢ each + 5.1% 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 Kathy Campanelli at 212-637-7025. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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