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 > 2002 NY Rulings > NY H87708 - NY H87751 > NY H87732

Previous Ruling Next Ruling
NY H87732

March 4, 2002

CLA-2-84: RR: NC: 1:102 H87732


TARIFF NO.: 8481.80.5090

Ms. Rita Pitts
Dillard’s , Inc.
1600 Cantrell
Little Rock, Arkansas 72201

RE: The tariff classification of a garden care set from China

Dear Ms. Pitts:

In your letter dated February 12, 2002 you requested a tariff classification ruling. The article in question is identified as 15 piece outside garden care set, style “GARDEN15PC”. Descriptive literature and a sample were submitted.

The subject garden care set includes a plastic spray nozzle for a hose, hose fittings, trowels, a weeder, a cultivator, a pruning shear, a grass shear, a kneeling pad, and garden twist-ties. All of the items are fitted into a molded plastic case.

Merchandise is classifiable under the Harmonized Tariff Schedule of the United States (HTSUS) in accordance with the General Rules of Interpretation (GRIs). GRI 1 states in part that for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes, and provided the headings or notes do not require otherwise, according to GRIs 2 through 6.

We note that the spray nozzles included in the garden set are described by heading 8481. We also note that the tools, trowels, weeder, etc., are described by heading 8201. Since the 15-piece garden set is imported as a set and described in part by two or more headings of the HTSUS, we must apply GRI 3(b). GRI 3(b) states that goods put up in sets 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. Since we have various items sold together, we must first determine if we have a set put up for retail sale.

The Harmonized Commodity Description And Coding System Explanatory Notes (ENs) constitute the official interpretation of the Harmonized system. While not legally binding on the contracting parties, and therefore not dispositive, the ENs provide a commentary on the scope of each heading of the Harmonized System and are thus useful in ascertaining the classification of merchandise under the System. Customs believes the ENs should always be consulted.

Explanatory Note (X) to GRI 3(b) states that the term “goods put up in sets for retail sale” shall be taken to mean goods which:

(a)consist of at least two different articles that are, prima facie, classifiable in different headings.

(b)consist of products or articles put up together to meet a particular need or carry out a specific activity; and

(c)are put up in a manner suitable for sale directly to users without repacking (e.g., in boxes or cases or on boards).

In this instance, we believe that the gardening set meets the ENs definition of “goods put up in sets for retail sale.” First, the gardening set consists of at least two different articles that are, prima facie, classifiable in two different headings. Secondly, the items are put up together to carry out the specific activity of gardening. The tools, nozzle, and other components of the set will be used together or in conjunction with one another and the plastic case is specifically designed to accommodate the components and not used as a general purpose container or packing material. Lastly, the articles are put up in a manner suitable for sale directly to users without repacking. We thus believe that the gardening set qualifies as a set of GRI 3(b); and, we must determine which item imparts the essential character to the set.

Explanatory Note (VIII) to GRI 3(b), at page 4, states that the factor which determines essential character will vary as between different kinds of goods. It may, for example, be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods.

We believe that, in this instance, no one component imparts essential character to the garden set. Accordingly, we proceed to GRI 3(c) and find that the garden set is classifiable under heading 8481, which is the heading that occurs last in numerical order among those that equally merit consideration..

The applicable subheading for the 15-piece garden care set will be 8481.80.5090, HTSUS, which provides for the spray nozzle as other hand operated taps, cocks, valves and similar appliances, of other materials. The rate of duty is 3 percent ad valorem.

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 Kenneth T. Brock at 646-733-3009.


Robert B. Swierupski

Previous Ruling Next Ruling

See also: