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J86714 J8 Ruling Active

The tariff classification of a miniature window box garden tool set from China.

Issued July 16, 2003 by U.S. Customs and Border Protection.

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J8 J86714 (July 16, 2003)

Tariff classification

HTS codes: 8205.51.3060

Headings: 8205

Product description

You have described your sample, model number SKU-820508, as a miniature window box garden tool set. It consists of 3 miniature garden tools made of iron or steel (including a trowel, transplanter and cultivator) for use in window boxes and with potted plants. The tools are held in a 100% polyester bag on a belt having 3 individual pockets, one for each tool.

CBP rationale

The applicable subheading for the miniature window box garden tool set will be 8205.51.3060, Harmonized Tariff Schedule of the United States (HTS), which provides for handtools (including glass cutters) not elsewhere specified or included; blow torches and similar self-contained torches; vises, clamps and the like, other than accessories for and parts of machine tools; anvils; portable forges; hand- or pedal-operated grinding wheels with frameworks; base metal parts thereof: other handtools (including glass cutters) and parts thereof: household tools, and parts thereof: of iron or steel: other (including parts): other (including parts).

Full text

NY J86714 July 16, 2003 CLA-2-82:RR:NC:1:118 J86714 CATEGORY: Classification TARIFF NO.: 8205.51.3060 Ms. Barbara Fox Dollar Tree Stores, Inc. 500 Volvo Parkway Chesapeake, VA 23320 RE: The tariff classification of a miniature window box garden tool set from China. Dear Ms. Fox: In your letter dated June 27, 2003, you requested a tariff classification ruling. The sample that you have submitted will be returned to you as requested. You have described your sample, model number SKU-820508, as a miniature window box garden tool set. It consists of 3 miniature garden tools made of iron or steel (including a trowel, transplanter and cultivator) for use in window boxes and with potted plants. The tools are held in a 100% polyester bag on a belt having 3 individual pockets, one for each tool. The applicable subheading for the miniature window box garden tool set will be 8205.51.3060, Harmonized Tariff Schedule of the United States (HTS), which provides for handtools (including glass cutters) not elsewhere specified or included; blow torches and similar self-contained torches; vises, clamps and the like, other than accessories for and parts of machine tools; anvils; portable forges; hand- or pedal-operated grinding wheels with frameworks; base metal parts thereof: other handtools (including glass cutters) and parts thereof: household tools, and parts thereof: of iron or steel: other (including parts): other (including parts). The rate of duty will be 3.7% 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 Kathy Campanelli at 646-733-3021. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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