The tariff classification of a house plant shovel from the Philippines

NY C82502 December 15, 1997 CLA-2-82:RR:NC:G1:115 C82502 CATEGORY: Classification TARIFF NO.: 8201.10.0000 Mr. Al Andrews Bath & Body Works 7 Limited Parkway East Reynoldsburg, OH 43068 RE: The tariff classification of a house plant shovel from the Philippines Dear Mr. Andrews: In your letter dated December 5, 1997, you requested a tariff classification ruling. Your submitted sample will be returned to you as requested. The subject item, style 108034, is a house plant shovel measuring 9 1/4" in length. The spade of the shovel is made from galvanized tin sheet and is mounted on a wooden handle which will be painted. The applicable subheading for the house plant shovel will be 8201.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for spades and shovels, and parts thereof. The duty rate will be 1.2% ad valorem. In 1998, the duty rate will be 0.6% ad valorem. Articles classifiable under subheading 8201.10.0000, HTS, which are products of the Philippines, are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of this 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 Melvyn Birnbaum at 212-466-5487. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division