The tariff classification of plastic garden tools from China.
Issued December 1, 2003 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3924.90.5500
Headings: 3924
Product description
Style TG58T is a garden trowel. Style TG58C is a garden cultivator. The tools measure approximately 10 inches in length and are made entirely of purple colored polypropylene.
CBP rationale
The applicable subheading for the plastic garden tools will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware, kitchenware, other household articles and toilet articles of plastics: other: other.
Full text
NY K80199 December 1, 2003 CLA-2-39:RR:NC:SP:221 K80199 CATEGORY: Classification TARIFF NO.: 3924.90.5500 Ms. Teresa Huffman Midwest Quality Gloves, Inc. P.O. Box 260 Chillicothe, MO 64601 RE: The tariff classification of plastic garden tools from China. Dear Ms. Tuffman: In your letter dated October 22, 2003, you requested a tariff classification ruling. Two samples were submitted with your letter. Style TG58T is a garden trowel. Style TG58C is a garden cultivator. The tools measure approximately 10 inches in length and are made entirely of purple colored polypropylene. You state that the tools are designed to be used by children. The samples are being returned as you requested. The applicable subheading for the plastic garden tools will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware, kitchenware, other household articles and toilet 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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