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NY 807889

March 17, 1995

CLA-2-82:S:N:N3:115 807889


TARIFF NO.: 8201.30.0000

Mr. Steven Lewis
Phonex International, Inc.
3315 E. Miraloma Ave. Unit 118
Anaheim, CA 92806

RE: The tariff classification of a weeding fork from China.

Dear Mr. Lewis:

In your letter dated March 9, 1995, you requested a tariff classification ruling.

The subject item, model C-103, is known as a multipurpose weeding fork. Its working surface, which is of a one-piece construction, is comprised of a steel two pronged fork and a pick which are attached to a wooden handle.

The following synopsis discusses the pertinent rules utilized in the classification of imported articles. The General Rules for the Interpretation of the Harmonized System (GRI) govern classification under the Harmonized Tariff Schedule. According to GRI 1, the primary consideration in determining whether merchandise should be classified in a heading should be given to the language of the heading and any relevant chapter or section notes, and, providing such headings or notes do not otherwise require, according to the remaining GRI, taken in order.

Because no heading by itself covers the subject merchandise, classification must be accomplished by other than GRI 1. Therefore, reference to a subsequent GRI is necessary.

While GRI 2(a) is not applicable, GRI 2(b) in part directs that the classification of goods consisting of more than one material or substance shall be according to the principles of GRI 3. Rule 3 provides in pertinent part:

When, by application of Rule 2(b) or any other reason, goods are, prima facie, classifiable under two or more headings, classification shall be effected as follows:

(a) The heading which provides the most specific description shall be preferred to headings providing a more general description. However, when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods or to part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more complete or precise description of the goods.

(b) Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable.

The factor which determines essential character will vary as between different kinds of goods. It may, for example, be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods.

The subject article is a composite article that prima facie appears to be classifiable under more than one heading, each equally specific. Classification will accordingly be determined on the basis of that portion of the article which imparts the essential character. We have concluded that there is no essential character for this composite article.

Therefore, (c) When goods cannot be classified by reference to 3(a) or 3(b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration.

In this instance, the headings that merit equal consideration are 8201.20 for the fork and 8201.30 for the pick. 8201.30 is the last heading for classification purposes of your merchandise.

The applicable subheading for the multipurpose weeding fork will be 8201.30.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for mattocks, picks, hoes and rakes, and parts thereof. The duty rate will be 2.3% ad valorem.

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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