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NY 857267

Oct 31, 1990



TARIFF NO.: 8201.90.6000

Ms. Johann Cozart
Consolidated Stores
300 Phillipi Road
P.O. Box 43
Columbus, Ohio 43216

RE: The tariff classification of agricultural hand tools from Taiwan

Dear Ms. Cozart:

In your letter dated October 11, 1990 you requested a tariff classification ruling.

You have submitted a sample of an agricultural hand tool that is used by home gardeners for cultivating purposes. The Rota Tiller (garden mulcher) consists of three rotary cutters, a short plastic handle, or a long handle and a metal bar that attaches to the handle and has slots that holds the cutters. The various model Rota Tillers have slight construction differences that do not affect the tariff classification. The box refers to model # 3060 but the sample refers to model # 2503(B).

The applicable subheading for the Rota Tiller (garden mulcher) will be 8201.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for other hand tools of a kind used in agriculture, horticulture and forestry. The rate of duty will be free.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director

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