The tariff classification of leaf rakes from China

N141495 February 4, 2011 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.90.5650 Ms. Dena Davis MidWest Gloves and Gear P.O. Box 260 Chillicothe, MO 64601 RE: The tariff classification of leaf rakes from China Dear Ms. Davis: In your letter dated January 5, 2011, you requested a tariff classification ruling. The submitted illustrations depict leaf rakes that are identified and described as follows: GR1155-PL0 – This item is a leaf rake with 10 tines. The width of the body of the rake measures 10”. The tines and the body are made of polypropylene (PP) plastic material. The handle is made of paint coated hardwood and measures 48” in length and has a diameter of slightly under an inch. GR1160-PL0 – This item is a leaf rake with 26 tines. The width of the body of the rake measures 24”. The tines and the body are made of PP. The handle is made of paint coated hardwood and measures 48” in length and has a diameter of one inch. The applicable subheading for GR1155-PL0 and GR1160-PL0 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. 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 http://www.usitc.gov/tata/hts/. You also submitted an illustration of an item that is identified as GR0028-PL1. This item is described as a leaf rake that has 22 tines which are zinc plated. The body of the rake to which the tines are attached is made of PP. The handle is made of paint coated hardwood and measures 48” in length and has a diameter of slightly under an inch. Your inquiry does not provide enough information for us to give a classification ruling on this item. Your request for a classification ruling should include a reference to the exact name of the material over which the zinc material is plated on the tines. When this information is available, you may wish to consider resubmission of your request. If you decide to resubmit your request, please include the picture and description of GR0028-PL1, along with the additional information requested here. 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 (646) 733-3055. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division