United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1999 NY Rulings > NY E89382 - NY E89445 > NY E89445

Previous Ruling Next Ruling
NY E89445

November 10, 1999

CLA-2-82:RR:NC:1: 115 E89445


TARIFF NO.: 8201.90.6000

Mr. Rick Mosley
Kuehne, Nagel, Inc.
101 Wrangler Drive
Suite 201
Coppell, Texas 75019

RE: The tariff classification of a Garden Tool Set from Taiwan.

Dear Mr. Mosley:

In your letter dated September 30, 1999 you requested a tariff classification ruling on behalf of your client Tuesday Morning Partners.

The sample submitted consists of a transplanter, trowel, cultivator, fork, and digger/weeder. The tools are carried and stored in a fold over multi-purpose handled tote made of polyester. The fold over tote bag (on the one side) provides individual sewn in pockets for each tool and an elastic band to hold the tools securely in place. The opposite side of the fold over tote bag serves as a kneepad.

Classification for the tool set will be based on the General Rules of Interpretation 3© which states “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 item the last in the tariff is the trowel.

The applicable subheading for the Garden Tool Set 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, and parts thereof..Other. The rate of duty will be Free.

The multi-purpose tote bag will be classified will be based on the General rules of Interpretation 5(a) which states “Camera cases, musical instrument cases, gun cases, drawing instument cases, necklace cases and similar containers, specially shaped or fitted to contain a specific article or set of articles, suitable for long-term use and entered with the articles which they are intended, shall be classified with such articles when of a kind normally sold therewith. This rule does not, however apply to containers which give the whole its essential character”.

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

Previous Ruling Next Ruling

See also: