L86373 L8 Ruling Active

The tariff classification of a garden cultivator and garden trowel from China.

Issued August 11, 2005 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8201.20.0000, 8201.90.6000

Headings: 8201

Product description

We are returning the samples as you have requested. The merchandise is described as follows: Style 58CA6 is a garden cultivator. The garden cultivator fork has 3 metal tines and a polypropylene handle. The garden cultivator measures 10 5/8” in length and 3 ¼” in width at its widest point. Style 58TA6 is a garden trowel. The garden trowel has a metal blade and polypropylene handle. The garden trowel measures 11 ¾” in length and 3 3/8” in width at its widest point.

CBP rationale

The applicable subheading for the garden cultivator fork will be 8201.20.0000, 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: forks, and parts thereof. The applicable subheading for the garden trowel will be 8201.90.6000, 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 L86373 August 11, 2005 CLA-2-82:RR:NC:N1:118 L86373 CATEGORY: Classification TARIFF NO.: 8201.20.0000; 8201.90.6000 Ms. Marsha McCabe Midwest Gloves & Gear P.O. Box 260 Chillicothe, MO 64601 RE: The tariff classification of a garden cultivator and garden trowel from China. Dear Ms. McCabe: In your letter, dated July 8, 2005, you requested a tariff classification ruling. We are returning the samples as you have requested. The merchandise is described as follows: Style 58CA6 is a garden cultivator. The garden cultivator fork has 3 metal tines and a polypropylene handle. The garden cultivator measures 10 5/8” in length and 3 ¼” in width at its widest point. Style 58TA6 is a garden trowel. The garden trowel has a metal blade and polypropylene handle. The garden trowel measures 11 ¾” in length and 3 3/8” in width at its widest point. The applicable subheading for the garden cultivator fork will be 8201.20.0000, 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: forks, and parts thereof. The rate of duty will be free. The applicable subheading for the garden trowel will be 8201.90.6000, 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 CFR). 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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