The tariff classification of a golden plated award trowel from China.

N005799 January 26, 2007 CLA-2-82:RR:NC:N1:118 CATEGORY: Classification TARIFF NO.: 8201.90.6000 Mr. Dennis Morse BDP International, Inc. 2721 Walker Avenue N.W. Grand Rapids, MI 49504 RE: The tariff classification of a golden plated award trowel from China. Dear Mr. Morse: In your letter dated January 19, 2007, on behalf of your client Meijer Distribution, you requested a tariff classification ruling. The sample is being returned as you requested. The submitted sample is a functioning garden trowel (item #899619). You state that the trowel is made of steel and plated with copper. The handle of the sample contains a burnt on inscription stating “Seasonal Special Recognition 2006.” The applicable subheading for the trowel will be 8201.90.6000, Harmonized Tariff Schedule of the United States (HTSUS), 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 duty rate will be free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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