The tariff classification of a 13 piece garden tool set from Taiwan.

NY R00088 February 13, 2004 CLA-2-82:RR:NC:1:118 R00088 CATEGORY: Classification TARIFF NO.: 8201.90.6000 Mr. John Carrier Central Purchasing, Inc. 3491 Mission Oaks Blvd. Camarillo, CA 93012 RE: The tariff classification of a 13 piece garden tool set from Taiwan. Dear Mr. Carrier: In your letter received January 29, 2004, you requested a tariff classification ruling. You have described your product as a 13 piece garden tool set put up for retail sale containing the following: ( Fitted carrying case, which is made of plastic and has removable sides to further expose tools ( Metal hand rake 16” long with a rubber grip ( Anvil pruner, 8” long with coated handles ( Grass shears, 13 ½” long ( By-pass pruner, 8 ½” long ( Folding saw with wood handle, 9” folded - 16” extended ( Cultivator, 3 prongs of metal, 11” long with rubber grip ( Transplanter, stainless body with graduations to measure depth, rubber grip, 113/4” long ( Weeder, stainless body, rubber grip, 12 ½” long ( Trowel, stainless body, rubber grip, 12” long ( Dibber, 11’ long stainless/wood shaft with “T” handle, rubber grip ( Bulb planter, stainless steel body, 9” long, rubber grip ( Hedge shears, 7” cutting blade, overall 17” long The applicable subheading for the 13 piece garden tool set will be 8201.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for handtools of the following kinds and base metal parts thereof: spades, shovels, mattocks, picks, hoes, forks and rakes; axes, bill hooks and similar hewing tools; secateurs and pruners of any kind; scythes, sickles, hay knives, hedge shears, timber wedges and other tools of a kind used in agriculture, horticulture or forestry: other handtools of a kind used in agriculture, horticulture or forestry, and parts thereof: other. The duty rate will be free. 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 Kathy Campanelli at 646-733-3021. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division