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NY G85184

December 18, 2000

CLA-2-82:RR:NC:1:118 G85184


TARIFF NO.: 8201.30.0000

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

RE: Correction to ruling NY G84353.

Dear Mr. Hoffacker:

This ruling is being issued to correct a typographical error for the item number in ruling NY G84353 dated November 22, 2000. The Tiller Mattock item number is PH-21095 rather than PH-21092 as was stated. Except for this one correction, this ruling is identical to the aforementioned ruling NY G84353.

You have described your submitted sample as a Tiller Mattock, item number PH-21095. 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 was returned to you as requested in the original ruling.

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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