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NY G84353

November 22, 2000

CLA-2-82:RR:NC:1:118 G84353


TARIFF NO.: 8201.30.0000

Mr. Joseph R. Hoffacker
Barthco Trade Consultants, Inc.
7575 Holstein Avenue
Philadelphia, PA 19153

RE: The tariff classification of a gardening tool from China.

Dear Mr. Hoffacker:

In your letter dated November 10, 2000, on behalf of your client Consolidated Stores Inc., you requested a tariff classification ruling.

You have described your submitted sample as a Tiller Mattock, item # PH-21092. This hand tool consists of two-hand-tools-in-one for gardening. On one side is a tiller and on the other side there is a mattock. Your sample will be returned to you as requested.

The applicable subheading for the Tiller Mattock 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 free.

Consideration was given to classifying this product under subheading 8201.90.6000, HTS, as you have suggested. However, as both functioning ends of the tool act as a mattock and cultivator respectively, and the Explanatory Note to 8201.30 mentions both, your suggested classification is deemed inappropriate.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this 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 Kathy Campanelli at 212-637-7025.


Robert B. Swierupski

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