The tariff classification of garden tools from China.

N015494 August 13, 2007 CLA-2-82:RR:E:NC:N1:118 CATEGORY: Classification TARIFF NO.: 8201.10.0000; 8201.30.0080 Ms. Marsha Ann McCabe Purchasing Assistant Midwest Gloves and Gear 835 Industrial Road P.O. Box 260 Chillicothe, MO 64601 RE: The tariff classification of garden tools from China. Dear Ms. McCabe: In your letter dated August 8, 2007, you requested a tariff classification ruling. You describe the items as long handled kids gardening tools. You refer to the tools as follows: an 11 tooth rake measuring 31.50” x 34.65” x 9.84”; a spade measuring 31.10” x 20.47” x 8.27”; a hoe measuring 26.38” x 19.29” x 19.29”; a leaf rake measuring 29.53” x 32.28” x 12.99.” You state that each tool has a wooden handle and a working part of carbon steel. The handles are decorated with Dora the Explorer and Diego character logos. Each tool will be sold separately. The applicable subheading for the spade will be 8201.10.0000, 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: spades and shovels, and parts thereof. The duty rate will be free. The applicable subheading for the 11 tooth rake, hoe and leaf rake will be 8201.30.0080, 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: mattocks, picks, hoes, rakes, 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/. Importations of this product might be subject to the provisions of Section 133 of the Customs Regulations if they copy or simulate a registered trademark, tradename or copyright recorded with U.S. Customs and Border Protection. If you are an authorized importer of the product we recommend notifying your local Customs office prior to importation. 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