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NY 869546

December 23, 1991

CLA-2-42:S:N:N3G:341 869546


TARIFF NO.: 4202.92.1500; 8202.30.0000; 8201.20.0000

Mr. David A. Eisen
Siegel, Mandell & Davidson, P.C.
Counselors At Law
One Astor Plaza
1515 Broadway, 43rd FL.
New York, NY 10036

RE: The tariff classification of a "Garden Bag With Tools" from China and/or Taiwan.

Dear Mr. Eisen:

In your letter dated December 6, 1991, on behalf of Avon Products, Inc., you requested a tariff classification ruling.

The submitted sample, described as a "Garden Bag With Tools", is an open top double handle carrying bag containing three metal potting or gardening tools.

The bag is constructed of 100% cotton canvas material designed to store and/or transport such items as handtools and other implements for gardening purposes. It is unlined and measures approximately 21" x 11" x 7 1/2". It features three open-top pockets located on each side of exterior, and larger open-top pockets located on each side of the exterior and interior. An elastic cord is sewn above the opening of each of the three open top pockets of the exterior to secure the implements to the bag.

The three tools, a garden fork, a large scoop cultivator and a small scoop cultivator are each constructed of metal with rubber handles.

Your samples are being returned as you requested.

The applicable subheading for the "Garden bag" of 100% cotton canvas will be 4202.92.1500, Harmonized Tariff Schedule of the United States (HTS), which provides for travel, sports and similar bags, with outer surface of textile materials, of vegetable fibers and not of pile or tufted construction, of cotton. The duty rate will be 7.2 percent ad valorem.

The applicable subheading for the two cultivators of metal will be 8201.30.0000, HTS, which provides for Handtools of the following kinds and base metal parts thereof, mattocks, picks, hoes, and rakes, and parts thereof. The duty rate will be 2.9 percent ad valorem.

The applicable subheading for the fork of metal will be 8201.20.0000, HTS, which provides for Handtools of the following kinds and base metal parts thereof, forks and parts thereof. The duty rate will be 2.8 percent ad valorem.

Items classifiable under 4202.92.1500 fall within textile category designation 369. Based upon international textile trade agreements, products of China and Taiwan are subject to visa requirements and quota restraints.

The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, we suggest that you check, close to the time of shipment, the Status Report On Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office.

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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