J86500 J8 Ruling Active

The tariff classification of a plastic hand held garden cultivator from China.

Issued July 25, 2003 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3924.90.5500

Headings: 3924

Product description

The submitted sample is a plastic hand held garden cultivator that is identified as style number GF411K. The hand held cultivator is made of 100% polypropylene. The end of the handle is fashioned with the head of the “Garfield” cartoon character. The head of the “Garfield” character is composed of 70% polystyrene HI and 30% polystyrene GP. This hand held cultivator will be used for gardening purposes. The sample is returned as you requested.

Full text

NY J86500 July 25, 2003 CLA-2-39:RR:NC:SP: 221 J86500 CATEGORY: Classification TARIFF NO. 3924.90.5500 Ms. Dana L. Bounds UPS Supply Chain Solutions 1600 Genessee, Suite 450 Kansas City, MO 64102 RE: The tariff classification of a plastic hand held garden cultivator from China. Dear Ms. Bounds: In your letter dated June 25, 2003, on behalf of your client Midwest Quality Glove, Inc., you requested a classification ruling. The submitted sample is a plastic hand held garden cultivator that is identified as style number GF411K. The hand held cultivator is made of 100% polypropylene. The end of the handle is fashioned with the head of the “Garfield” cartoon character. The head of the “Garfield” character is composed of 70% polystyrene HI and 30% polystyrene GP. This hand held cultivator will be used for gardening purposes. The sample is returned as you requested. The applicable subheading for the plastic hand held cultivator will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for…other household articles…of plastics: Other: Other. The rate of duty will be 3.4 percent 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 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 Joan Mazzola at 646-733-3023. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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