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September 13, 1999

CLA-2-82:RR:NC:1:115 E85868


TARIFF NO.: 8201.90.6000

Ms. Linda Brown
Books Are Fun
123 North Main St.
Fairfield, Iowa 52556

RE: The tariff classification of garden tools from China.

Dear Ms. Brown:

In your letter dated August 10, 1999 you requested a tariff classification ruling.

Two samples were submitted a 4pc garden tool set with a 7 pocket tote bag and a 4pc garden tool set with a 4 pocket bib apron. Set 1 contains the following: Trowel item G840, Weeding Fork item G860, Weeder item G870 and a Pocket Tote Bag item GV201C made of 45% nylon/55% PVC. Set 2 contains the following: Trowel item G840, Weeding Fork item G860, 3 Prong Cultivator item G890 and a Pocket Bib Apron item GB210 made of 45% nylon/55% PVC. Both sets of garden tools are packaged in a heavy paper box.

Under the General Rules of Interpretation classification of goods in the tariff schedule shall be governed by the following principles: 3. When by application of rule 2(b) or for 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 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 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. (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 both sets of garden tools the Trowel appears last in the Tariff.

The applicable subheading for the garden tool sets will be 8201.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for Other handtools of a kind used in agriculture, horticulture or forestry. The rate of duty will be Free.

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 212-637-7017.


Robert B. Swierupski

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