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January 20, 1999

CLA-2-82:RR:NC:115 D86724


TARIFF NO.:8211.93.0030

Mr. Arlen T. Epstein
Tompkins & Davidson
1515 Broadway
New York, NY 10036-8901

RE: The tariff classification of a Garden Tool from China.

Dear Mr. Epstein:

In your letter dated January 13, 19999 you requested a tariff classification ruling on behalf of your client Avon Products.

The sample submitted is a garden tool (style number PP 185920) containing a one-handed pruning shear, smooth blade knife, serrated knife and v-shaped garden implement. The tool is packaged in a nylon fitted pouch. The sample will be returned as per your request.

Classification will be based on the General Rules of Interpretation 3(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.

The applicable subheading for the Garden Tool will be 8211.93.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for pen knives, pocket knives and other knives which have folding blades. The rate of duty will be 3 cents each plus 5.4% ad valorem. The nylon pouch will be classified under the General Rules of Interpretation 5(a).

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 Melvyn Birnbaum at 212-466-5487.


Robert B. Swierupski

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