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NY 882114

February 09, 1993



TARIFF NO.: 4417.00.8090; 9817.00.5000

Mr. John P. Caccamo
Meijer, Inc.
2929 Walker Avenue, N.W.
Grand Rapids, MI 49504-9428

RE: The tariff classification of wooden rakes from Taiwan.

Dear Mr. Caccamo:

In your letter dated January 18, 1993 you requested a tariff classification ruling. You submitted samples of the subject merchandise with your request.

There are two bamboo rakes in your request. The rakes are of two sizes: style 899589, a 10" fan with 15 teeth and style 899850 a 24" fan with 26 teeth. The teeth of the 24" fan are reinforced with steel spring wire and a metal plate band. The 10" rake has a 36" x 3/4" BATU wooden handle, while the 24" rake has a 48" x 7/8" BATU wooden handle. In your request you suggested that these rakes are classified in subheading 8201.30.0000, HTS, the provision for rakes of base metal. Inasmuch as these rakes have the essential character of tools of wood, they cannot be classified in heading 8201, HTS.

The applicable subheading for the bamboo rakes will be 4417.00.8090, Harmonized Tariff Schedule of the United States (HTS), which provides for other tools, tool bodies, tool handles, broom or brush bodies and handles, of wood. The rate of duty will be 8 percent ad valorem.

Machinery, equipment and implements to be used for agricultural or horticultural purposes are provided for under the special classification provision of subheading 9817.00.50, HTS. Upon the submission of actual use certification, as provided in Section 10.131-139 of the Customs Regulations, the bamboo rakes would be classifiable in subheading 9817.00.50, HTS, and would be free of duty.

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

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