L81929 L8 Ruling Active

The tariff classification of a multipurpose garden tool from China.

Issued January 25, 2005 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8201.90.6000

Headings: 8201

Product description

The merchandise is a multipurpose garden tool comprised of a steel dished blade with serrated edges on the right and left hand sides, and a plastic handle. The tool measures 10 ½” in length and 2 ½” in width at its widest point. It is utilized for indoor and outdoor gardening, planting and soil working. The serrated blade edges facilitate the cutting of roots and debris.

CBP rationale

The applicable subheading for the multipurpose garden tool will be 8201.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for handtools of the following kinds and base metal parts thereof: spades, shovels, mattocks, picks, hoes, forks and rakes; axes, bill hooks and similar hewing tools; secateurs and pruners of any kind; scythes, sickles, hay knives, hedge shears, timber wedges and other tools of a kind used in agriculture, horticulture or forestry: other handtools of a kind used in agriculture, horticulture or forestry, and parts thereof: other.

Full text

NY L81929 January 25, 2005 CLA-2-82:RR:NC:N1:118 L81929 CATEGORY: Classification TARIFF NO.: 8201.90.6000 Ms. Elaine Lin WTS Customs Brokerage Company, Inc. 8901 S. La Cienega Boulevard, Suite 110 Inglewood, CA 90301-4401 RE: The tariff classification of a multipurpose garden tool from China. Dear Ms. Lin: In your letter, dated January 7, 2005, on behalf of your client, KRW International Inc., Chatsworth, CA, you requested a tariff classification ruling. The merchandise is a multipurpose garden tool comprised of a steel dished blade with serrated edges on the right and left hand sides, and a plastic handle. The tool measures 10 ½” in length and 2 ½” in width at its widest point. It is utilized for indoor and outdoor gardening, planting and soil working. The serrated blade edges facilitate the cutting of roots and debris. The applicable subheading for the multipurpose garden tool will be 8201.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for handtools of the following kinds and base metal parts thereof: spades, shovels, mattocks, picks, hoes, forks and rakes; axes, bill hooks and similar hewing tools; secateurs and pruners of any kind; scythes, sickles, hay knives, hedge shears, timber wedges and other tools of a kind used in agriculture, horticulture or forestry: other handtools of a kind used in agriculture, horticulture or forestry, and parts thereof: other. The rate of duty will be free. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R.). 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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