The tariff classification of plastic gardening hand tools from China

N279614 October 20, 2016 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.90.5650; 9817.00.50 Ms. Elizabeth A. Kessens Dollar General 100 Mission Ridge Goodlettsville, TN 37072 RE: The tariff classification of plastic gardening hand tools from China Dear Ms. Kessens: In your letter dated September 13, 2016, you requested a tariff classification ruling. The submitted illustrations depict an item that is identified as Gardening Hand Tools, SKU 18375101. This item consists of an assortment of three articles: two trowels (one of which is further identified as a transplanter trowel) and one cultivator. The trowels are in the form of scoops and the cultivator is in the form of a three pronged tool. Each of the three articles is made of plastic material, the majority of which is polypropylene (PP) and each of the three articles has a plastic handle with a plastic thumb touch for the positioning of the user’s thumb when holding. Each of the three articles has an aperture at the top of the handle to facilitate hanging when not in use. You have suggested that this assortment is correctly classified in subheading 3924.90.5650, as well as subheading 9817.00.50, and we agree. The applicable subheading for SKU 18375101 will be 3924.90.5650, Harmonized Tariff Schedule of the United States (HTSUS), which provides for…other household articles…of plastics: other: other…other. The rate of duty will be 3.4 percent ad valorem. Machinery, equipment and implements to be used for agricultural or horticultural purposes are provided for under the special classification provision of subheading 9817.00.50, HTSUS. The gardening hand tools are eligible for duty free treatment under subheading 9817.00.50, HTSUS, provided the actual use requirements of section 10.131 – 10.139, CBP Regulations [19 CFR 10.131 – 10.139] are satisfied. 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 https://hts.usitc.gov/current. 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 gary.kalus.cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division