The tariff classification of miniature garden tools from Taiwan

NY C85001 March 9, 1998 CLA-2-83:RR:NC:MM:113 C85001 CATEGORY: Classification TARIFF NO.: 8306.29.0000 Mr. Spencer Hutchins AKA International, Inc, 2601 Elliot Avenue, Suite 3167 Seattle, WA 98121 RE: The tariff classification of miniature garden tools from Taiwan Dear Mr. Hutchins: In your letter dated February 26, 1998, on behalf of Mangelsens/VDI, Inc., you requested a tariff classification ruling. The merchandise is a set of four miniature ornamental garden tools made of base metal and wood (item number 608-58). The set includes a rake, hoe, shovel and pitch fork, each measuring approximately 5.5 inches in length. The tools will be used to ornament topiaries, doll houses, and arts and craft projects. The applicable subheading for the miniature tools will be 8306.29.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for statuettes and other ornaments, and parts thereof, of base metal, other. The rate of duty will be 1 percent ad valorem. 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 James Smyth at 212-466-2084. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division