The tariff classification of an 8-piece Garden Activity Kit from Taiwan.

NY H84786 August 23, 2001 CLA-2-82:RR:NC:1:118 H84786 CATEGORY: Classification TARIFF NO.: 8201.90.6000 Mr. Joel McClure Import Manager Restoration Hardware 2391 West Winton Ave. Hayward, CA 94545 RE: The tariff classification of an 8-piece Garden Activity Kit from Taiwan. Dear Mr. McClure: In your letter dated July 31, 2001, you requested a tariff classification ruling. Your submitted sample will be returned to you as requested. You have described your sample, style# 3201-0176, as Emily & George’s Wee Ones Garden Activity Kit. The contents of the kit are as follows: Kneeler Pad – made from ethylene vinyl acetate Apron – 100% woven nylon Gloves – 65% cotton, 35% polyester – woven Butterfly Net – 100% nylon netting with wood and steel handle and frame Fork – steel with wooden handle Spade – steel with wooden handle Hand Rake – steel with wooden handle Carrying Case – solid 100% polyethylene plastic The set includes three hand tools for working in the garden. They include a fork, spade, and hand rake. They are all made of steel with wooden or plastic handles or grips. We find that the tools are equally important within the set and that there is no single significant feature that distinguishes one from the other. Thus, we cannot ascertain which of the hand tools in this set imparts the essential character. Accordingly, GRI 3(c) states that when goods cannot be classified by reference to 3(a) or 3(b), they shall be classified under the heading, which occurs last in numerical order among those which equally merit consideration. The applicable subheading for the 8-piece garden activity kit with its fitted carry case is classifiable based on the fork, spade, and hand rake, under subheading 8201.90.6000 HTS, which provides for other handtools of a kind used in agriculture, horticulture or forestry, and parts thereof. The duty rate will be free. The cotton gloves would be classified under subheading 6216.00.4100 HTS, if imported separately. Whether imported separately, or as a constituent part of a set for classification purposes, the cotton gloves fall within textile category designation 331. The nylon apron would be classified under subheading 6211.43.0091 HTS, if imported separately. Whether imported separately, or as a constituent part of a set for classification purposes, the nylon apron falls within textile category designation 659. Based upon international textile trade agreements, products of Taiwan are subject to quota and the requirement of a visa. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment. 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