The tariff classification of a plastic garden shovel from China
Issued May 29, 2008 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3924.90.5600
Headings: 3924
Product description
The submitted illustration depicts an item identified as a Plastic Scoop, item number P098AA00135. This item is a shovel that you have stated will be marketed and sold by your company’s “household gardening division for use in and around a home garden.” The scoop section of this item is grey in color and is made of acrylonitrile-butadiene-styrene (ABS) plastic material. It measures 18.5 inches in length by 14.37 inches in width. The shaft section of this item is red in color and is made of fiberglass reinforced plastic material. The handle section of this item is black in color and the grip section is grey in color. You have stated in a telephone conversation with this office that the handle and grip section are both made of polypropylene (PP) plastic material. The entire item measures 46.69 inches in length.
Full text
N027385 May 29, 2008 CLA-2-39:OT:RR:E:NC:N2:222 CATEGORY: Classification TARIFF NO.: 3924.90.5600 Mr. Troy D Crago Atico International USA, Inc. 501 South Andrews Avenue Fort Lauderdale, FL 33301 RE: The tariff classification of a plastic garden shovel from China Dear Mr. Crago: In your letter dated May 2, 2008 you requested a tariff classification ruling. The submitted illustration depicts an item identified as a Plastic Scoop, item number P098AA00135. This item is a shovel that you have stated will be marketed and sold by your company’s “household gardening division for use in and around a home garden.” The scoop section of this item is grey in color and is made of acrylonitrile-butadiene-styrene (ABS) plastic material. It measures 18.5 inches in length by 14.37 inches in width. The shaft section of this item is red in color and is made of fiberglass reinforced plastic material. The handle section of this item is black in color and the grip section is grey in color. You have stated in a telephone conversation with this office that the handle and grip section are both made of polypropylene (PP) plastic material. The entire item measures 46.69 inches in length. The applicable subheading for item number P098AA00135 will be 3924.90.5600, Harmonized Tariff Schedule of the United States (HTSUS), which provides for…other household articles…of plastics: other: other. The rate of duty will be 3.4 percent ad valorem. 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 Gary Kalus at 646-733-3055. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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