The tariff classification of bonsai shears and concave cuttersfrom Japan

NY 886758 June 18, 1993 CLA-2-82:S:N:N3:119 886758 CATEGORY: Classification TARIFF NO.: 8203.20.6030; 8213.00.9000 Mr. Rolf Leimgruber Mid-America Overseas, Inc. 795 Terrell Mill Road - Suite 204 College Park, GA 30349 RE: The tariff classification of bonsai shears and concave cutters from Japan Dear Mr. Leimgruber: In your letter dated May 24, 1993, you requested a tariff classification ruling on behalf of the Monastery of the Holy Spirit, Conyers, GA. The articles to be imported are four styles of bonsai shears with finger rings but varying in size and shape, and a pair of concave cutters with handles similar to those of a pair of pliers. The bonsai shears are used for pruning and thinning fine branches and the concave cutters are used to remove branches flush to the trunk. The applicable subheading for the bonsai shears will be 8213.00.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for scissors, tailors' shears and similar shears... valued over $1.75 per dozen... other. The rate of duty will be 10 cents each plus 10 percent ad valorem. The applicable subheading for the concave cutters will be 8203.20.6030, HTS, which provides for pliers (including cutting pliers), pincers, tweezers and similar tools... other. The rate of duty will be 12 cents per dozen plus 5.5 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport