The tariff classification of a garden basket from Thailand and Japan

NY I84725 August 2, 2002 CLA-2-82:RR:NC:N1:113 I84725 CATEGORY: Classification TARIFF NO.: 8213.00.9000; 8201.90.6000; 7323.99.9060; 6914.90.8000; 6116.93.8800; 4421.90.9740 Mr. Joseph R. Hoffhacker Barthco Trade Consultants 7575 Holstein Avenue Philadelphia, PA 19153 RE: The tariff classification of a garden basket from Thailand and Japan Dear Mr. Hoffhacker: In your letter dated July 23, 2002, on behalf of Pfaltzgraff Company, you requested a tariff classification ruling. The sample you submitted is called the Garden Basket (item number W280). The rectangular steel wire basket with lid and handle measures approximately 12 inches in length, 4.5 inches in width, and 5 inches in depth. Inside the basket are four 3-inch clay pots with saucers, one steel spade, four wooden sticks, one pair of steel scissors, and one pair of garden gloves. The wooden sticks will be used to identify the names of flowers and plants. The value of the scissors is $1.10 each. The gloves are made of 60% polyester and 40% cotton, and are of string-knit construction. The country of origin of all items is Thailand except the spade, which is made in Japan. The applicable subheading for the scissors will be 8213.00.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for scissors, tailors’ shears and similar shears, and blades and other base metal parts thereof, valued over $1.75 per dozen, other. The general duty rate will be 4.4 cents each plus 4.4 percent ad valorem. The applicable subheading for the spade will be 8201.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for other handtools of a kind used in agriculture, horticulture or forestry, and parts thereof, other. The general duty rate will be free. The applicable subheading for the steel basket will be 7323.99.9060, Harmonized Tariff Schedule of the United States (HTS), which provides for table, kitchen or other household articles and parts thereof, of iron or steel…other, other, not coated or plated with precious metal, other, other, other. The general duty rate will be 3.4 percent ad valorem. The applicable subheading for the clay pots and saucers will be 6914.90.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for other ceramic articles, other, other. The general duty rate will be 5.6 percent ad valorem. The applicable subheading for the gloves will be 6116.93.8800, Harmonized Tariff Schedule of the United States (HTS), which provides for gloves, mittens and mitts, knitted or crocheted, other, of synthetic fibers, other, other, without fourchettes. The general duty rate will be 18.8 percent ad valorem. The applicable subheading for the wooden sticks will be 4421.90.9740, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of wood, other, other, other, other. The general duty rate will be 3.3 percent ad valorem. Articles classifiable under subheadings 7323.99.9060, 6914.90.8000, and 4421.90.9740, HTS, which are products of Thailand are currently entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP, however, is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check the Customs Web site at www.customs.gov. At the Web site, click on "CEBB" and then search for the term "T-GSP". 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 646-733-3018. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division